The actual cost of direct materials is $13.00 per pound. The standard cost per pound is $8.25. During the current period, 12,400 pounds of direct materials were used in production and 18,200 pounds were purchased. The standard quantity of direct materials for actual units produced is 16,000 pounds. How much is the direct materials quantity variance? A. $29,700 unfavorable B. $46,800 unfavorable C. $46,800 favorable D. $29,700 favorable