Georgia, Inc. has collected the following data on one of its products. The actual cost of the direct materials used is:

Direct materials standard (3 lbs @ $2/lb)	$6	per finished unit
Total direct materials cost varianceunfavorable	$14,250
Actual direct materials used	100,000	lbs.
Actual finished units produced	25,000	units

• $135,750.

• $150,000.

• $100,000.

• $164,250.

• $182,000.