Dorsey Corporation Company budgeted 600 pounds of direct materials costing $28.00 per pound to make 7,000 units of product. The company actually used 630 pounds of direct materials costing $30.00 per pound to make the 7,000 units. What is the direct materials quantity variance?

A.

$900 unfavorable

B.

$900 favorable

C.

$840 favorable

D.

$840 unfavorable