Answer B for thumbs up. also is the answer favorable, unfavorable or not applicable

Cullumber's Style manufactures dining room tables for both home and restaurant locations. Mark Donald, the company's controller, developed the following standard costs for each 5-foot table.Ms. Donald developed these standards based on the company manufacturing 1,340 tables per month. Standard Price Standard Quantity Standard Cost Direct materials $50.00 per linear foot 5.00 linear feet $250.00 Direct labor 18.50 per DLH 12.00 DLH 222.00 Variable overhead 16.20 per DLH 12.00 DLH 194.40 Fixed overhead 28.20 per DLH 12.00 DLH 338.40 Total standard cost per table $1,004.80 The company actually manufactured 1,240 tables during the month. 6,040 linear feet of direct materials were purchased during the month at a total cost of $258,512. 5,540 linear feet of direct materials were used to manufacture the tables. 15,540 direct labor hours were worked at a total cost of $243,720. Actual variable overhead was $266,000. Actual fixed overhead was $411,900. Your answer is correct. Calculate the direct material price variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ 43488 Favorable Direct material price variance (b) Calculate the direct material quantity variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Direct material quantity variance