Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12.00/ kilogram) =$60.00/ unit; direct labor (3.5 hours/unit $20.00/ hour )=$70.00/ unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: The direct materials usage variance for December, to the nearest dollar, was: $59.400 unfavorable. $59,400 favorable. The direct materials usage variance for December, to the nearest dollar, was: $59,400 unfavorable. $59,400 favorable. $1,800 favorable. $1,800 unfavorable