A company recently completed 45,000 units of a product that was expected to consume four pounds of direct material per finished unit. The standard price of the direct material was $8 per pound. If the firm purchased and consumed 186,000 pounds in manufacturing (cost = $1,534,500), the direct-materials quantity variance would befigured as:
A. $48,000 F
B. $48,000 U
C. $49,500 F
D. $49,500 U
E. None of the above