tion 27 et ered Haifa produces collectable key-chains. She uses 2 pounds of standard direct materials at $5 per pound. Last month, 11,200 pounds of direct materials that actually cost $53,000 were used to produce 6,000 units of product. The direct materials quantity variance for last month was ed out of ag stion Select one: O a. $14,000 unfavorable. O b. $6,000 favorable. c. $8,000 unfavorable. O d. $8,000 favorable