Solar Corp. has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.44/ib.) $1.32 per finished good Direct materials flexible budget variance - unfavorable $13,000 Actual direct materials used (AQU) 32,000 pounds Actual finished goods produced 26,000 units How much is the direct materials quantity variance? A. $14,080 unfavorable B. $34,320 favorable OC. $34,320 unfavorable D. $20,240 favorable