Baskets Inc, gathered the following actual results for the current month Actual amounts: Units produced 5,400 Direct materials purchased and used (7,200 lbs.) $43,200 Budgeted production and standard costs were: Budgeted production 4,900 units Direct materials 2 lbs/unit at $5.00/lb. What is the direct materials quantity variance? O A. $18,000 favorable OB. $7.200 favorable O C. $7.200 unfavorable OD. $18,000 unfavorable