A company currently completed 45,000 units of a product that was expected to consume four pounds of direct material for each finished unit. The standard price of 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 be figured as:
A. $48,000 F
B. $49,500 F
C. $48,000 U
D. $49,500 U
E. None of the above