Georgia, Inc. has collected the following data on one of its products. The direct materials price variance is: Direct materials standard (3 lbs @ $1/lb) $ 3 per finished unit Total direct materials cost varianceunfavorable $ 17,250 Actual direct materials used 128,000 lbs Actual finished units produced 32,000 units $27,750 favorable. $14,750 unfavorable. $32,000 unfavorable. $17,250 unfavorable. $14,750 favorable.