The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 15,000 pounds of direct material with a standard cost of $10.00 per pound to produce 14,000 units of finished product. Armstrong actually purchased 25,000 pounds and used 17,000 pounds of direct material with a cost of $16.00 per pound to produce 14,000 units of finished product. Given these results, what is Armstrong's direct material quantity variance? A. $20,000 favorable B. $100,000 unfavorable C. $20,000 unfavorable OD. $100,000 favorable