5,300 $78,000 Poles Inc. gathered the following actual results for the current month: Actual amounts: Units produced Direct materials purchased and used (7,600 lbs.) Budgeted production and standard costs were: Budgeted production O A. $22,800 unfavorable B. $76,650 favorable C. $22,800 favorable D. $76,650 unfavorable 4.700 units 3,50 $76,000 Unis prouuce Direct materials purchased and used (7.600 lbs.) Budgeted production and standard costs were: Budgeted production Direct materials What is the direct materials quantity variance? 4,700 units 3.5 lbs/unit at $7/1b. O A. $22,800 unfavorable B. $76,650 favorable C. $22,800 favorable D. $76,650 unfavorable