The per-unit standards for direct materials are 2 pounds at $2 per pound. Last month, 13,000 pounds of direct materials that actually cost $63,000 were used to produce 7,000 units of product. The direct materials quantity variance for last month was

a) $5,000 favorable

b) $3,500 favorable

c) $5,000 unfavorable

d) $7,000 unfavorable

Thank you