Answer:
Direct Material Quantity Variance = 825 Unfavourable
Step-by-step explanation
Direct Material Quantity Variance =
( Actual Quantity used - Standard  Quantity allowed ) ×  Standard price per unit
{15000-  (3lbs × 4900units)} × $2.75
{ 15000-14700  } × 2.75
Direct Material Quantity Variance =825 unfavourable
This is unfavourable as the company had 14700 lbs available but instead the company actually used 15000 lbs .