Direct materials	7 pounds at $0.70 per pound	=	$	4.90
Direct labor	0.60 hour at $10.00 per hour	=	$	6.00
Manufacturing overhead	0.60 hour at $3.30 per hour	=	$	1.98

During the latest month, the company purchased and used 67,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $55,104 based on 5,740 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $16,800 and fixed manufacturing overhead incurred was $15,000. Based on this information, the direct materials quantity variance for the month was:

$2,100 unfavorable $20,100 unfavorable $20,100 favorable $2,100 favorable $3,000 favorable