Benny Company budgeted 580 pounds of direct materials costing $30.00 per pound to make 5,000 units of product. The company actually used 600 pounds of direct materials costing $32.00 per pound to make the 5,000 units. What is the direct materials quantity variance? OA. $600 favorable O B. $640 unfavorable O C. $640 favorable O D. $600 unfavorable