The Following Company Information Is Available The Direct Materials Quantity Variance Is:
A) $1,824 Favorable

The following company information is available:
$$\begin{array} { l l } \text { Direct materials used for production } & 712 \text { pounds } \\\text { Standard quantity for units produced } & 750 \text { pounds } \\\text { Standard cost per pound of direct material } & \$ 48 \\\text { Actual cost per pound of direct material } & \$ 50\end{array}$$
The direct materials quantity variance is:

A) $1,824 favorable.
B) $1,424 favorable.
C) $400 favorable.
D) $1,824 unfavorable.
E) $1,424 unfavorable.