Oliver Enterprises has collected the following data for one of its products: Direct materials standard (4 pounds per unit @ $0.43/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced How much is the direct materials quantity variance? $1.72 per finished good $8,000 33,000 pounds 29,000 units . O A. $49,880 favorable OB. $35,690 favorable C. $14,190 unfavorable OD. $49,880 unfavorable