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A manufacturing company has a standard quantity of direct materials of 6 pounds per unit at a standard price of $2.20 per pound. In April

A manufacturing company has a standard quantity of direct materials of 6 pounds per unit at a standard price of $2.20 per pound. In April the actual material price was $2.40 per pound and the company produced 5,500 units. If the company experienced a favorable material quantity variance of $6,600 during the month, the actual quantity of material used was:

A. 30,000 pounds.

B. 33,000 pounds.

C. 35,750 pounds.

D. 36,000 pounds.

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