The Armstrong Corporation developed a flexible budget for its production standard cost of $14 per pound to produce 14,000 units of finished produc material with a cost of $30 per pound to produce 14,000 units of finished Given these results, what is Armstrong's direct material quantity variance O A. $168,000 favorable B. $42,000 favorable C. $168,000 unfavorable O D. $42,000 unfavorable its production process. Armstrong budgeted to use 12,000 pounds of direct material with a inished product. Armstrong actually purchased 24,000 pounds and used 15,000 pounds of direct s of finished product. tity variance