The folllowing information is about one of Sunshine Company's products: Direct materials standard (2 pounds per unit @ $0.51/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced Calculate the company's direct materials quantity variance? $1.02 per finished good $13,000 39,000 pounds 23,000 units OA. $19,890 unfavorable B. $23,460 favorable C. $3,570 favorable D. $23,460 unfavorable