The standard materials cost to produce 1 unit of Product R is 9 pounds of material at a standard price of $70 per pound. In manufacturing 8,300 units, 72,500 pounds of material were used at a cost of $71 per pound. What is the direct materials quantity variance?

• $81,500 favorable.
• $72,500 favorable.
• $72,500 unfavorable.
• $154,000 favorable.
• $154,000 unfavorable.