A. $0.61 B. $0.53 C. $0.96 D. $1.67

Sunny Corporation has collected the following data for one of its products: Direct materials standard (2 pounds per unit @ $0.53/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced What is the actual cost of the Direct Materials Used (AQU) per pound? $1.06 per finished good $14,000 40,000 pounds 23,000 units 0B o D. $0.61 $0.53 $0.96 $1.67