During September, Darrin Enterprises produced 37,000 units of its single product 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 was 5 pounds of direct materials per unit of the product. The standard cost of the direct material is $2.50 per pound. What is the material quantity variance during September? $7,800 favorable $7,500 favorable $5,200 unfavorable $17,500 unfavorable