TB MC Qu$.08-90($Algo$)$ Summerlin Company budgeted...

Summerlin Company budgeted $4,900$ pounds of material costing $$6\mathrm{.}00$ per pound to produce $2,500$ units. The company actually

used $5,400$ pounds that cost $$6\mathrm{.}10$ per pound to produce $2,500$ units. What is the direct materials quantity variance?

Multiple Choice

$$3,050$ unfavorable.

$$3,540$ unfavorable.

$$540$ unfavorable.