The standard materials cost to produce 1 unit of Product R is 6 pounds of material at a standard price of $45 per pound. In manufacturing 7,000 units, 41,000 pounds of material were used at a cost of $46 per pound. What is the total direct materials cost variance?

Multiple Choice

• $46,000 favorable.

• $42,000 unfavorable.

• $4,000 favorable.

• $46,000 unfavorable.

• $4,000 unfavorable.