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 $ 16,250 Actual direct materials used 78,000 lbs Actual finished units produced 26,000 units $78,000. $156,000. $178,750. $139,750. $172,250.