The Cornell Company makes tables for which the following standards have been developed: 119 Standard Inputs Expected Standard Price Expected For Each Unit of Output Per Unit of Input V Direct Materials 10 pounds $4 per pound W Direct Labor 3 hours $16 per hour 1 Production of 200 tables was expected in July, but 220 tables were actually completed. Direct materials purchased and used were 2,000 pounds at an actual price of $4.40 per pound. Direct labor cost for the month was $10, 620, and the actual pay per hour was $18.00. What is the direct material quantity variance for July? A) $880 Unfavorable B) $880 Favorable C) $800 Favorable D) $800 Unfavorable