A company uses the following standard costs to produce a single unit of output. Direct materials Direct labor Manufacturing overhead 5 pounds at $0.60 per pound $ 3.00 0.60 hour at $9.00 per hour 0.60 hour at $3.40 per hour- $ 5.40 $ 2.04 During the latest month, the company purchased and used 47,000 pounds of direct materials at a price of $0.90 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $49,590 based on 5,700 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $16,400 and fixed manufacturing overhead incurred was $11,000. Based on this information, the direct materials quantity variance for the month was: Multiple Choice $1,800 favorable. $14,100 unfavorable $14,100 favorable: