King uses a standard costing system in the manufacture of its single product. The35,000 units of raw materials purchased and used cost $105,000, and two units of raw material are required to product one unit of final product. In February, the company produced 12,000 units of product. The flexible budget for materials was$60,000, and there was an unfavorable static budget variance of $35,000.

King's direct materials quantity variance was:

		$27,500 Unfavorable
		$45,000 Unfavorable
		$33,000 Unfavorable
		some other answer
		$17,500 Unfavorable