A company has established 5 pounds of Material J at $3 per pound as the standard for the material in its Product Z. The company has just produced 1,200 units of this product, using 6,100 pounds of Material J that cost $17,080. The direct materials quantity variance is:

a$1,220 favorable.

b$300 unfavorable.

c$300 favorable.

d$1,220 unfavorable.

e$920 favorable.