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 direct materials quantity variance?

A) $47,000 unfavorable.
B) $47,000 favorable.
C) $50,000 unfavorable.
D) $50,000 favorable.
E) $3,000 favorable.