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)	$2	per finished unit
Total direct materials cost varianceunfavorable	$20,750
Actual direct materials used	72,000	lbs.
Actual finished units produced	24,000	units

Multiple Choice

• $24,000 unfavorable.

• $20,750 unfavorable.

• $3,250 favorable.

• $20,750 favorable.

• $24,000 favorable.