3) The following information is available for Maher Manufacturing Company. - Direct materials price standard is $3.25 per pound. - Direct materials quantity standard is six pounds per finished unit. - Budgeted production is 25,000 finished units. - 175,000 pounds of direct materials were purchased for $525,000. - 175,000 pounds of direct materials were used in production. - 25,600 finished units of product were produced. What is the direct materials quantity variance? A) $21,400 Favorable C) $69,550 Favorable B) $69,550 Unfavorable D) $21,400 Unfavorable