Georgia, Inc. has collected the following data on one of its products. The direct materials quantity variance is:

Direct materials standard (4 lbs @ $1/lb)	$ 4 per finished unit
Total direct materials cost varianceunfavorable	$ 18,250
Actual direct materials used	120,000 lbs
Actual finished units produced	24,000 units

A) $18,250 unfavorable.

B) $18,250 favorable.

C) $24,000 favorable.

D) $5,750 favorable.

E) $24,000 unfavorable.