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

        Direct materials standard (5 lbs @ $1/lb) $5 per finished unit Total direct materials cost variance—unfavorable $23,250   Actual direct materials used 144,000 lbs. Actual finished units produced 24,000 units

Multiple Choice

• $120,000.
• $96,750.
• $143,250.
• $235,500.
• $144,000.