Assume the following:

The actual price per pound is $2.25.

The standard quantity of pounds allowed per unit of finished goods is 4 pounds.

The actual quantity of materials purchased and used in production is 50,000 pounds.

The materials price variance is $12,500 U.

The materials quantity variance is $4,000 F.

What is the total number of units produced (finished goods) during the period?

Choices:

12,500 units

12,000 units

13,000 units

14,000 units