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

Direct materials standard (3 lbs @ $2/lb)	$6	per finished unit
Total direct materials cost varianceunfavorable	$19,750
Actual direct materials used	100,000	lbs.
Actual finished units produced	25,000	units

Multiple Choice

• $204,000.

• $150,000.

• $130,250.

• $169,750.