Sunny Corporation has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.48/lb.) $1.44 per finished good Direct materials flexible budget variance - unfavorable $15,000 Actual Direct Materials Used (AQU) 33,000 pounds Actual finished goods produced 20,000 units How much is the direct materials quantity variance? A. $15,840 unfavorable OB. $28,800 unfavorable C. $28,800 favorable OD. $12,960 favorable