Corporation X's standards for producing a particular product included 10 pounds of materials at $4 per pound for each unit of output.Planned production for the period was 2,000 units of output.Actually, 1,800 units were produced, each using 11 pounds of materials purchased at $5 per pound.20,000 pounds of materials were purchased during the period.

The standard cost allowed for actual output achieved is closest to:

a.$80,000

b. $72,000

c. $90,000

d.$64,000