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

Direct materials standard $(4$ $$4$ per Ibs. @ $$1/$lb$.)$ finished unit

Total direct materials cost variance$-$unfavorable

$$13,750$

Actual direct materials used $,150,000$ lbs$.$

Actual finished untts produced $30,000$ units

A$)$ $$150,000$

B$)$ $$133,750$

C$)$ $$158,750$

D$)$ $$120,000$

E$)$ $$106,250$