Budgeted production for September for Darrin Enterprises was 38,000 units of its single product.

During September, 39,000 units were actually produced using 192,000 pounds of direct materials at an actual price of $2.6 per pound of the direct materials.

The standard quantity of direct material allowed per unit of the product was 5 pounds of direct materials at a standard cost of $2.50 per pound.

What is the material quantity variance during September?

$7,800 favorable

$7,500 favorable

$285 favorable

$5,200 unfavorable