Poles Inc. gathered the following actual results for the current month: Actual amounts: Units produced 5,700 Direct materials purchased and used (7,600 lbs.) $68,400 Budgeted production and standard costs were: Budgeted production Direct materials What is the direct materials quantity variance? 4,500 units 3.5 lbs/unit at $5/lb. OA. $30,400 unfavorable OB. $30,400 favorable OC. $61,750 favorable OD. $61,750 unfavorable