The following information is available for Bear Manufacturing Company.

-- Direct materials price standard is $3.50 per pound.

-- Direct materials quantity standard is six pounds per finished unit.

-- Budgeted production is 25,000 finished units.

-- 175,000 pounds of direct materials were purchased for $550,000.

-- 175,000 pounds of direct materials were used in production.

-- 26,000 finished units of product were produced.

What is the direct materials quantity variance?

A) $25,400 Unfavorable

B) $25,400 Favorable

C) $66,500 Unfavorable

D) $66,500 Favorable