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 lbs. @ $1/lb.)

$4 per finished unit

Total direct materials cost varianceunfavorable

$13,750

Actual direct materials used

150,000 lbs.

Actual finished units produced

30,000 units

A.

$133,750

B.

$150,000

C.

$106,250

D.

$158,750

E.

$120,000