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

Direct materials standard (3 lbs @ $1/lb) $3per finished unit

Total direct materials cost varianceunfavorable $17,250

Actual direct materials used 128,000lbs

Actual finished units produced 32,000units

• $17,250 unfavorable.
• $32,000 unfavorable.
• $14,750 favorable.
• $32,000 favorable.
• $17,250 favorable.