Poles Inc. gathered the following actual results for the current month: Actual amounts: Units produced 5,400 Direct materials purchased and used (7,300 lbs.) $73,000 Budgeted production and standard costs were: Budgeted production Direct materials What is the direct materials quantity variance? 5,300 units 1.5 lbs/unit at $5/lb. OA. $36,500 unfavorable OB. $4,000 favorable OC. $4,000 unfavorable D. $36,500 favorable