A manufacturing company has a standard quantity of direct materials of 7 pounds per unit at a standard price of $2.20 per pound. In April the actual material price was $2.40 per pound and the company produced 5, 500 units. If the company experienced a favorable material quantity variance of $6, 600 during the month. how much was the actual quantity of material used? A. 35, 500 pounds
B. 32, 542 pounds
C. 38, 500 pounds
D. 41, 500 pounds