$8.820 $28.600 Question 35 Hushovd Iron Works has collected the following data for its Thunderbolt line of products: Direct materials standard: 10 pounds per unit Direct materials standard cost: $0.51 per pound Actual Direct Materials Used (AQU): 30,000 pounds Actual finished goods purchased: 4,900 units What is the direct materials quantity variance? $5,010 favorable $9,690 favorable $5,010 unfavorable $9,690 unfavorable