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 5.7 board feet per unit and a standard price of $12 per board foot. Actual production was 23,500 units.

?

The materials quantity variance is

	a.	63,000 favorable
	b.	63,000 unfavorable
	c.	59,400 unfavorable
	d.	59,400 favorable