Hushovd Iron Works has collected the following data for its Thunderbolt line ofproducts:

Direct materials standard-- 11 pounds per unit

Direct materials standard cost -- $0.51 per pound

Actual Direct Materials Used(AQU) -- 40,000 pounds

Actual finished goods purchased-- 4,500 units

What is the direct materials quantityvariance?

A.

$4,845 favorable

B.

$14,755 unfavorable

C.

$14,755 favorable

D.

$4,845 unfavorable