Jackson Industries has collected the following data for one of its products: Direct materials standard (4 pounds per unit @ 50.46/lb.) Direct materials flexible budget variance unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $1.84 per finished good $15,000 131,000 pounds 21,000 units What is the total actual cost of the direct materials used? O A. $23,640 O B. $53,640 O C. $38,640 O D. $241,040