The following information is available for ABC Corporation:

Direct material used for production, 18,000 litres Standard quantity for units produced, 17,200 litres Standard cost per litre of direct material, $5.40 Actual cost per litre of direct material, $5.50

The direct material quantity variance is:

Select one:

a. $4,320 unfavourable.

b. $4,000 unfavourable.

c. $6,120 unfavourable.

d. $4,320 favourable.

e. $6,120 favourable.