Georgia, Inc. has collected the following data on one of its products. The direct materials quantity variance is: Direct materials standard (2 lbs @ $1/lb) Total direct materials cost variance-unfavorable Actual direct materials used Actual finished units produced $2 per finished unit $21,750 90,000 lbs. 30,000 units Multiple Choice $30,000 favorable. O $30,000 unfavorable. O $21,750 favorable. O $21,750 unfavorable. $8,250 favorable