Oliver Enterprises has collected the following data for one of its products: Direct materials standard (4 pounds per unit @ $1.84 per finished $0.46/lb.) good Direct materials flexible budget variance unfavorable $8000 Actual Direct Materials Used (AQU) 36,000 pounds Actual finished goods produced 21.000 units How much is the direct materials quantity variance? $22,080 favorable $38,640 unfavorable $16,560 unfavorable $38,640 favorable