Fletcher Company Collected the Following Data Regarding Production of One

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the direct materials quantity variance. $\begin{array}{llr} \text { Direct materrals standard (6 lbs. @ \$2/1b.) } &\$12& \text { per finished unit } \\ \text { Actual direct materials used} &243,000& \text {Ibs. } \\ \text {Actual finished units produced } &40,000& \text {units } \\ \text { Actual cost of direct materials used } &\$483,570\\\end{array}$

A) $3,570 favorable.
B) $6,000 unfavorable.
C) $2,430 favorable.
D) $3,570 unfavorable.
E) $2,430 unfavorable.