Hernandez, Incorporated recently completed 62,000 units of a product. The product consumed four 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 251,000 pounds in manufacturing (cost = $1,824,600), the direct-material quantity variance would be figured as:

A. $57,900 Favourable

B. $22,500 Unfavourable

C. $22,500 Favourable

D. $57,900 Unfavourable

E. None of the answers is correct