Jackson Industries has collected the following data for one of its products:

Direct materials standard (6 pounds per unit @ $0.55/lb.)	$3.30 per finished good
Direct materials flexible budget varianceminusunfavorable	$12,000
Actual Direct Materials Used (AQU)	35,000 pounds
Actual finished goods produced	26,000 units

What is the actual cost of the Direct Materials Used (AQU) per pound?

A.

$2.11

B.

$2.79

C.

$2.45

D.

$0.55