The standard materials cost to produce 1 unit of Product R is 4 pounds of material at a standard price of $44 per pound. In manufacturing 9,000 units, 35,000 pounds of material were used at a cost of $45 per pound. What is the total direct materials cost variance?

Multiple Choice

$45,000 favorable.

$45,000 unfavorable.

$9,000 favorable.

$36,000 unfavorable.

$9,000 unfavorable.