Tugwell Inc budgeted 10,100 pounds of direct materials costing 519.50 per pound to make 4.700 units of product. The company actually purchased 11,300 pounds of direct materials costing $30.00 per pound to make the 4.700 units What is the direct materials quantity varianco? OA. $23,400 favorable OB. 536,000 unfavorable O C 536,000 favorable OD. $23.400 unfavorable