8) Beckowski Company had the following information available for its specialty product: Standards for one unit of product: Direct Materials: 5 pounds at $2 per pound Direct Labor: 0.50 hour at $16 per hour Materials and Labor Used to produce 8,500 units: Direct Materials: 46,000 pounds at? per pound Direct Labor: 4,000 hours at $16.80 per hour If the Direct Materials Price Variance is $4,600 Unfavorable, what is the actual cost per pound of direct materials used? A) $1.90 B) $2.10 C) $2.00 D) $1.80