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

Direct materials standard

Direct materials standard cost

Actual Direct Materials Used $($AQU$)$

$8$ pounds per unit

$$0\mathrm{.}54$ per pound

Actual finished goods purchased

$30,000$ pounds

$4,700$ units

What is the direct materials quantity variance?

A$.$ $$9,696$ unfavorable

B$.$ $$4,104$ unfavorable

C$.$ $$9$;$696$ favorable

D$.$ $$4,104$ favorable