The folllowing information is about one of Sunshine Company's products: Direct materials standard (3 pounds per unit @ $0.54/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced Calculate the company's direct materials quantity variance? $1.62 per finished good $8,000 32,000 pounds 20,000 units A. $32,400 unfavorable B. $17,280 unfavorable C. $32,400 favorable D. $15,120 favorable