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 $18,050 Favourable $17,100 Favourable