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Oliver Enterprises has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.42/lb.) Direct materials flexible budget variance -unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $1.26 per finished good $10,000 31,000 pounds 21,000 units How much is the direct materials quantity variance? A. $26,460 favorable B. $13,440 favorable Xc. $13,020 unfavorable D. $26,460 unfavorable