Acme Inc. uses a standard cost system in which direct materials inventory is carried at standard cost. The following information pertains to Acme's direct materials standards and actual production for November Standard quantity of direct material per unit of output 8 kg Standard price per kilogram $1.80 Quantity of direct materials purchased 160,000 kg Actual cost of direct materials purchased $304,000 Quantity of direct materials placed into production 142,500 kg Units of output produced 19,000 The direct materials efficiency (usage, quantity) variance for November is $31,500 Unfavourable $14,400 Unfavourable D$18,050 Favourable D $17,100 Favourable