Sunland Industries uses a standard cost system in which direct material is carried at standard cost. Sunland has established the following standards: standard quantity of 10 pounds per unit, standard price $1.80 per pound. During January, Sunland purchased 164,000 pounds of direct material at a cost of $312,000 and used 184,500 pounds in production of 19,500 units. Calculate the direct materials quantity variance and indicate whether the variance is favorable or unfavorable.