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

Direct materials standard (1 lbs @ $3/lb)	$3	per finished unit
Total direct materials cost varianceunfavorable	$19,250
Actual direct materials used	70,000	lbs.
Actual finished units produced	35,000	units
Multiple Choice $70,000. $124,250. $108,500. $105,000. $85,750.