Wissota Co. has a material standard of 2 pounds per unit of output. Each pound has a standard price of $12 per pound. During February, Wissota Co. paid $57,220 for 4,840 pounds, which were used to produce 2,400 units. What is the direct materials quantity variance?

a. $480 favorable

b. $9980 favorable

c. $9120 favorable

d. $1420 unfavorable