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

Direct materials standard (2 lbs @ $3/lb)	$ 6 per finished unit
Total direct materials cost varianceunfavorable	$ 20,750
Actual direct materials used	72,000 lbs
Actual finished units produced	24,000 units

$72,000.

$123,250.

$164,750.

$182,250.

$144,000.