A company has determined that the standard for materials is 10$10$ square feet at $4$4$ per square foot. If a process produces 2000$2000$ units and uses 18$18$ square feet per unit at $5$5$ per square foot, then what is the materials quantity variance?

Select one

 

a $64,000$64,000$ unfavorable

 b)$)$ $64,000$64,000$ favorable

c)$)$ $18,000$18,000$ unfavorable

d)$)$ $18,000$18,000$ favorable