Helena Paper Corporation is testing its ability to budget Direct Material costs by comparing the standards it predicted to actual data. Helena has the following standards: Standard Quantity per unit: 5 pounds of pulp per unit, Standard Price per unit: $0.50 per pound of pulp. During the month of March, 10,000 units were produced, using a total of 55,000 pounds of pulp at a total cost of $30,250. What is Helena's Spending variance, and is it favorable or unfavorable? a.) $5,250 Unfavorable b.) $2,750 Favorable c.) $2,500 Unfavorable d.) $6,750 Favorable