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

Direct materials standard 7 pounds per unit

Direct materials standard cost $ 0.74 per pound

Actual Direct Materials Used (AQU) 30,000 pounds

Actual finished goods purchased 4,800 units

What is the direct materials quantity variance?

A.

$ 5,136

favorable

B.

$ 5,136

unfavorable

C.

$ 2,664

unfavorable

D.

$ 2,664

favorable