The standard materials cost to produce $1$ unit of Product R is $5$

pounds of material at a standard price of $$47$ per pound. In

manufacturing $8,000$ units, $39,000$ pounds of material were used at a

cost of $$48$ per pound. What is the total direct materials cost

variance?Multiple Choice$$40,000$ unfavorable.$$8,000$ unfavorable.$$48,000$ favorable.$$48,000$ unfavorable.$$8,000$ favorable.