5. Standards for direct materials in making one unit of product are: 20 pounds per unit at $0.75 per pound. Last month, 56,000 units of product were made; the materials price variance was $30,000 Unfavorable; and the materials quantity variance was $30,000 Favorable. The number of pounds of direct materials used during the period is closest to: A. 1,160,000 B. 1,073,333 C. 1,166,667 D. 1,080,000