You have this data for a product made by Elliott Company. Direct Materials standards are Quantity standard 10 pounds Price standard - $4 per pound 220 units were produced in March. During March, the company actually purchased and used 2, 100 pounds of direct materials at an actual price of $4.40 per pound. What is the direct materials quantity variance for March? $440 unfavorable $440 favorable $400 unfavorable $400 favorable