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Five Rings, Inc, has collected the following data on one of its products: Direct materials standard (3 lbs.@ $ .75/b.) $2.25per finished unit Total direct

Five Rings, Inc, has collected the following data on one of its products:

Direct materials standard (3 lbs.@ $ .75/b.) $2.25per finished unit
Total direct materials cost variance unfavorable $12,100
Actual direct materials used 210,000 lbs
Actual finished units produced 42,000 units
The actual cost of the direct materials used is:

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$106,600

$210,000

$155,900

$222,100

$168,000

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