Umpire Industries reported the following results from its most recent quarter: Actual direct material used 16,050 Actual direct material cost per pound $5.50 Standard direct material cost per pound $7.25 Standard direct material quantity 15,400 Direct material purchases 22,000 What is Umpire's direct material quantity variance? O A. $3,575.00 favorable O B. $4.712.50 favorable JO C. $3,575.00 unfavorable O D. $4.712.50 unfavorable