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. 59A00 favorable Ob. 59,400 unfavorable c. 63,000 unfavorable d. 63,000 favorable