The actual cost of direct materials is $13.00 per pound. The standard cost per pound is $12.00. During the current period, 12,300 pounds of direct materials were used in production and 17,600 pounds were purchased. The standard quantity of direct materials for actual units produced is 16,300 pounds. How much is the direct materials quantity variance? OA. $52,000 favorable OB. $48,000 favorable OC. $48,000 unfavorable OD. $52,000 unfavorable