MC Qu.90 Summerlin Company budgeted... Summerlin Company budgeted 4,900 pounds of material costing $8.00 per pound to produce 2,300 units. The company actually used 5,400 pounds that cost $810 per pound to produce 2,300 units. What is the direct materials quantity variance? 41:13 Multiple Choice $490 unfavorable $540 unfavorable. $4,540 unfavorable