Hushovd Iron Works has collected the following data for its Thunderbolt line of products Direct materials standard 14 pounds per unit Direct materials standard cost $0.67 per pound Actual Direct Materials Used (AQU) 60,000 pounds Actual finished goods purchased 4,400 units What is the direct materials quantity variance? O A. $18,728 unfavorable OB. $18,728 favorable OC. $1,072 unfavorable OD. $1,072 favorable