Kraft adopts a standard cost system, which specifies that each product uses a standard of $1$ pound direct materials and direct materials' standard price is $$27$ per pound. Kraft produced $4,720$ units of products in May. In that month, $4,980$ pounds of direct materials were purchased and used at the total cost of $$139,000.$ Calculate the direct materials quantity variance.

Multiple Choice

$$3,640$ favorable

$$7,020$ unfavorable

$$9,620$ unfavorable

$$4,540$ unfavorable