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Direct materials standard (6 pounds per unit @ S0.55/lb.) Direct materials flexible budget variance- $3.30 per finished good unfavorable$12,000 ctual direct materials used Actual finished

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Direct materials standard (6 pounds per unit @ S0.55/lb.) Direct materials flexible budget variance- $3.30 per finished good unfavorable$12,000 ctual direct materials used Actual finished goods produced 35,000 pounds 26,000 units How much is the direct materials quantity variance? a. $78,550 favorable b. $27,940 unfavorable c. $66,550 favorable d. $78,550 unfavorable

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