Regal Dog Food Company's Standard Quantity of Direct Materials Is

Regal Dog Food Company's standard quantity of direct materials is fifty pounds for each bag of premium dog food that it manufactures; the standard price is $.50 per pound. During the most
recent month, Regal manufactured 1,000 bags of premium dog food; 54,000 pounds of direct
materials were actually used at a cost of $29,160. How much was the direct materials quantity
variance?

A) $2,000 unfavorable
B) $2,000 favorable
C) $2,700 favorable
D) $2,700 unfavorable