Dynamo Inc's static budget called for production of 10,000 units of product. It actually produced 9,500 unit. The standard quantity of direct materials per unit is 5 kilograms and the standard cost per kilogram is $2.50. The actual price paid for direct materials was $2.30 per kilogram. The standard quantity multiplied by the standard price (SQSP) for direct materials is: a. $115,000 b. $118,750 c. $125,000 d. $109,250