Assume the following information $($the quantity of materials purchased $=$ the quantity used$)$:

Actual total cost of direct materials $ $65,560$

Direct materials price variance $ $5,960$ U

Standard quantity of materials allowed per unit $3$ pounds

Standard price per pound of material $ $4\mathrm{.}00$

Standard rate per direct labor hour $ $5\mathrm{.}00$

Actual total direct labor hours $6,500$

Direct labor efficiency variance $ $3,500$ F

Standard number of direct labor hours allowed per unit $2$ hours

Actual number of units of finished goods produced $3,600$

What is the total direct materials cost allowed for the actual level of output?

Multiple Choice

$$43,200$

$$46,200$

$$56,600$

$$52,200$