Lamp Company wants to have an ending inventory of $7,000$ units. Lamp Company has beginning inventory of $6,000$ units and expects to sell $31,000$ units. How many units should Lamp Company produce?

A$.32,000$

B$.38,000$

C$.30,000$

D$.44,000$

Larry's Woodworks has collected the following data for its cutting board line of products:

$\backslash$table$[[$Direct materials standard,$10$ pounds per unit$],[$Direct materials standard cost,$$0\mathrm{.}54$ per pound$],[$Actual Direct Materials Used $($AQU$),40,000$ pounds$],[$Actual finished goods purchased,$4,100$ units$]]$

What is the direct materials quantity variance?

$q,$

$$

$$ A$.$ $$17,860$ unfavorable

B$.$ $$17,860$ favorable

C$.$ $$540$ unfavorable

D$.$ $$540$ favorable