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	$13,750
Actual direct materials used	150,000 lbs.
Actual finished units produced	30,000 units

$30,000 favorable.

$13,750 unfavorable.

$16,250 favorable.

$30,000 unfavorable.

$13,750 favorable.