Fact Pattern: ChemKing uses a standard costing system in the mamufacture of its single product. The 35,000 units of direct materials purchased and used cost $105,000, and two units of direct materials are required to produce one unit of final product. In November, the company produced 12,000 units of product. The flexible budget for materials was $60,000, and the unfavorable static budget variance was $35,000. Chemking's direct materials quantity variance was A. $27,500 unfavorable. B. $17,500 unfavorable. C. $33,000 unfavorable D. $45,000 unfavorable