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

a.$63,000 favorable

b.$59,400 unfavorable

c.$63,000 unfavorable

d.$59,400 favorable