Lucy Corporation purchased and used 129,000 board feet of lumber in production at a total cost of $1,548,000. Original production had been budgeted for 22,000 units with a standard materials quantity of 5.7 board feet per unit and a standard price of $12 per board foot. Actual production was 23,500 units. The direct materials price variance is a. $59,400 unfavorable b. So C. $59.400 favorable Wd. 56,000 unfavorable