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 quantity variance is Oa $59,400 unfavalde Ob. 559,400 favorable Oc. $63,000 farahie Od $63.000 unfavorable