Oliver Enterprises has collected the following data for one of its products: Direct materials standard (8 pounds per unit @ $0.47/lb.) Direct materials flexible budget variance unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $3.76 per finished good $15,000 37,000 pounds 29,000 units How much is the direct materials quantity variance? A. $17,390 unfavorable O B. $109,040 unfavorable O C. $91,650 favorable OD. $109,040 favorable