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)	$3	per finished unit
Total direct materials cost varianceunfavorable	$14,250
Actual direct materials used	100,000	lbs.
Actual finished units produced	25,000	units

2.

The standard materials cost to produce 1 unit of Product R is 8 pounds of material at a standard price of $42 per pound. In manufacturing 5,300 units, 40,200 pounds of material were used at a cost of $44 per pound. What is the direct materials quantity variance?

• $80,400 unfavorable.

• $80,400 favorable.

• $92,400 unfavorable.

• $92,400 favorable.

• $12,000 favorable.