The computer system for Number 14, LLC, a manufacturer of basketball jerseys, fell victim to an internet virus. The manager was able to determine from various sources that 2,000 fewer pounds were used in the production of 20,000 jerseys last period than purchased. Records show that the total direct material variances was $40,000 favorable. The direct material price variance was documented to be $120,000 unfavorable, which resulted from the actual cost per yard of direct material being $2 higher than the expected cost of $16 per yard. Additional documentation could not be found for the direct materials quantity variance. The amount of yards the company expected to use per jersey is UA. 2.4556 yards O B. B. 3.3875 yards C. 3.4000 yards OD. 3.5000 yards CTD E. None of the above