Sun Corp has collected the following date for one of its products

Direct materials standard (3 pounds per unit @ $0.56/lb). = $1.68 per finished good

Direct materials flexible budget variance - unfavorable = $9000

Actual direct materials used (AQU). = 33,000 pounds

Actual finished goods produced. = 29,000 units

How much is the direct materials quantity variance?

A) $48,720 unfavorable

B) $30,240 favorable

C) $48,720 favorable

D) $18,480 unfavorable