Sunny Corporation has collected the following data for one of its products: Direct materials standard (2 pounds per unit @ $0.46/b.) $0.92 per finished good Direct materials flexible budget variance - unfavorable $13,000 Actual Direct Materials Used (AQU) 30,000 pounds Actual finished goods produced 26,000 units How much is the direct materials quantity variance? O A $23.920 favorable . B. $23,920 unfavorable OC. $13.800 unfavorable OD. $10,120 favorable Click to select your MacBook Air esc TE 888 @ # 1 2 3 $ 4 % 5 6 tab W E R T Y -lock A S D F G