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	$ 22,250
Actual direct materials used	75,000 lbs
Actual finished units produced	25,000 units

a$25,000 favorable.

b$2,750 favorable.

c$25,000 unfavorable.

d$22,250 favorable.

e$22,250 unfavorable.