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 $0.61 per pound Actual Direct Materials Used (AQU) 40,000 pounds Actual finished goods purchased 4,300 units What is the direct materials quantity variance? O A. $12,322 unfavorable OB. $3,278 favorable O c. $12,322 favorable OD. $3,278 unfavorable