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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) Total direct materials cost variance-unfavorable Actual direct materials used Actual finished units produced $3 per finished unit $19,250 140,000 lbs. 35,000 units $35,000 unfavorable. $15,750 unfavorable. $15,750 favorable $19.250 unfavorable $30,750 favorable