The following information is about one of Sunshine Company's products Direct materials standard (2 pounds per unit @ $0.55/lb.) $1.10 per finished good Direct materials flexible budget variance - unfavorable $14,000 Actual Direct Materials Used (AQU) 37,000 pounds Actual finished goods produced 25,000 units Calculate the company's direct materials quantity variance? O A. $7.150 favorable B. $20.350 unfavorable OC. $27.500 favorable OD. $27.500 unfavorable