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

Direct materials standard (2 lbs @ $3/lb)	$6	per finished unit
Total direct materials cost varianceunfavorable	$17,750
Actual direct materials used	60,000	lbs.
Actual finished units produced	20,000	units

• $102,250.

• $60,000.

• $137,750.

• $120,000.

• $153,250.