Dana, Inc. recently completed 41,000 units of a product that was expected to consume 6 pounds of direct material per finished unit. The standard price of the direct material was $7.50 per pound. If the firm purchased and consumed 250,000 pounds in manufacturing (cost $1,823,600), the direct material quantity variance would be: = O 30.000 U O30.000 F 51.400 U O 51,400 F