The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 16,000 pounds of direct material with a standard cost of $17 per pound to produce 15,000 units of finished product. Armstrong actually purchased 23,000 pounds and used 20,000 pounds of direct material with a cost of $24 per pound to produce 15,000 units of finished product. Given these results, what is Armstrong's direct material quantity variance
A. $168,000 favorable
B. $42,000 favorable
c. $168,000 unfavorable
D. $42,000