Summerlin Company budgeted 4,200 pounds of material costing $4.00 per pound to produce 2,300 units. The company actually used 4,700 pounds that cost $4.10 per pound to produce 2,300 units. What is the direct materials quantity variance?
A. $420 unfavorable.
B. $470 unfavorable.
C. $2,000 unfavorable.
D. $2,470 unfavorable.
E. $2,050 unfavorable.
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