The Lucy Corporation purchased and used $129,000$ board feet of lumber in production, at a total cost of $$1,548,000.$ Original production had been budgeted for $22,000$ units with a standard material quantity of $5\mathrm{.}7$ board feet per unit and a standard price of $$12$ per board foot. Actual production was $23,500$ units.The materials price variance isGroup of answer choices$$59,400$ unfavorable$$59,400$ favorable$$6,000$ unfavorable$$0$