For each unit of finished products, Dolphin Ceramics has a standard usage of 1 pound direct materials. Direct materials have a standard price of $24 per pound. In April, Dolphin Ceramics produced 4,780 units and paid $134,000 for 4,990 pounds direct materials. Calculate the direct materials quantity variance. Multiple Choice O $14,240 unfavorable $13,340 favorable $7,640 unfavorable $5,040 unfavorable