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