Jackson Industries has collected the following data for one of its products:

Direct materials standard (6 pounds per unit @ $0.55/lb.)	$3.30 per finished good
Direct materials flexible budget varianceminusunfavorable	$12,000
Actual Direct Materials Used (AQU)	35,000 pounds
Actual finished goods produced	26,000 units

How much is the direct materials quantity variance?

A.

$78,550 unfavorable

B.

$78,550 favorable

C.

$27,940 unfavorable

D.

$66,550 favorable