50% 01 The actual cost of direct materials is $12.00 per pound. The standard cost per pound is $9.50. During the current period, 13,400 pounds of direct materialm were used in production and 17,800 pounds were purchased. The standard quantity of direct materials for actual units produced is 16,600 pounds. How much is the direct materials quantity variance? A. $38,400 favorable OB. $30,400 favorable OC. $30,400 unfavorable OD. $38,400 unfavorable