Chair Company (CC) has provided the following standard cost sheet. Chair Company Standard Cost Sheet-Plastic Chair Direct materials (plastic) - pounds Direct labor (molders) - direct labor hours Direct labor (finishers) - direct labor hours Variable manufacturing overhead - total DLH Input Quantity. 4.0 pounds \\( \\$ 12 \\) per pound \\( \\$ 48.00 \\) \\( 0.5 \\mathrm{DLH} \\) \\( 1.0 \\mathrm{DLH} \\) 1.5 DLH \\( \\$ 5.00 \\) per DLH \\( \\$ 7.50 \\) Fixed manufacturing overhead - total DLH 1.5 DLH Total Cost to Manufacture Variable selling overhead - chairs Total Cost to Deliver \\( \\$ 7.50 \\) per DLH \\( \\$ 11.25 \\) \\( \\$ 101.75 \\) 1 chair \\( \\quad \\$ 5.00 \\) per chair \\( \\$ 5.00 \\) \\( \\$ 106.75 \\) Note that the input quantity multiplied by the cost per input equals cost per chair. Also note in this case that manufacturing overhead \\( (\\mathrm{MOH}) \\) costs are being allocated on the basis of total direct labor hours (DLH). CC also disclosed the following actual information: - 5,000 pounds of plastic was purchased for \\( \\$ 63,750 \\) of which 4,600 was used in production. - Molders were paid a total of \\( \\$ 10,500 \\) to work 575 hours and finishers were paid a total of \\( \\$ 29,000 \\) to work 1,050 hours. - 1,100 plastic chairs were produced and sold during the year. What is the direct materials quantity (usage) variance based on the above information? \\( \\$ 3,750 \\) Unfavorable \\( \\$ 2,400 \\) Unfavorable \\( \\$ 2,400 \\) Favorable \\( \\$ 3,750 \\) Favorable