Jackson Industries has collected the following data for one of its products: Direct materials standard is 5 pounds per unit Direct materials standard price is $0.59 per pound Direct materials spending variance = $14,000 unfavorable Actual Direct Materials Used = 131,000 pounds Actual finished goods produced = 20,000 units What is the total actual cost of all of the direct materials actually used? O $386,450 $59000 $73000 O $45.000