MC Qu. 78 Georgia Inc. has collected... Georgia, Inc. has collected the following data on one of its products. The direct materials quantity variance is: Direct materials standard (3 lbs @ $1/1b) $3 per finished unit Total direct materials cost variance-unfavorable $17,250 Actual direct materials used 128,000 lbs. Actual finished units produced 32,000 units $32,000 favorable. $14.750 favorable $17,250 favorable $32,000 unfavorable. $17.250 unfavorable