Oliver Enterprises has collected the following data for one of its products: Direct materials standard (4 pounds per unit @ $0.41/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced How much is the direct materials quantity variance? A. $36,080 favorable B. $21,320 favorable C. $14,760 unfavorable D. $36,080 unfavorable $1.64 per finished good $14,000 36,000 pounds 22,000 units