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 with a standard material quantity of 5.7 board feet per unit and a standard price of $12 per board foot. Actual production was units. 10. The materials price variance is a. $0 b. $59, 400 unfavorable c. $59, 400 favorable d. $6,000 unfavorable The materials quantity variance is a. 63,000 favorable b. 63,000 unfavorable c. 59, 400 favorable d. 59, 400 unfavorable