The Standard Materials Cost to Produce 1 Unit of Product

Multiple Choice

The standard materials cost to produce 1 unit of Product R is 6 pounds of material at a standard price of $50 per pound. In manufacturing 8,000 units, 47,000 pounds of material were used at a cost of $51 per pound.
-What is the total direct materials cost variance?

A) $51,000 favorable.
B) $3,000 unfavorable.
C) $48,000 unfavorable.
D) $51,000 unfavorable.
E) $3,000 favorable.