Baskets Inc. gathered the following actual results for the current month: Actual amounts: Units produced Direct materials purchased and used (7,300 lbs.) 5,300 $29,200 Budgeted production and standard costs were: Budgeted production Direct materials 4,600 units 2 lbs/unit at $3.00/lb What is the direct materials quantity variance? O A. $9,900 unfavorable O B. $7,300 unfavorable OC. $7,300 favorable O D. $9,900 favorable