Jason Company uses a standard costing system and To follow the following standards for materials directly to produce a unit of its      single product:                    standard quantity standard price direct materials 4 pounds $16 per poundIn September, Jason Company bought 39,000 pounds.direct materials and 15,000 units were produced. on September 30Jason had 13,000 pounds left in his direct supplies.inventory.Jason Company reported the following differences for September:Direct material price difference ........ $42,000 unfavorableDirect material quantity deviation.....54,000$ unfavorable RequiredCalculate the number of pounds of direct materials at Jason's September 1 direct materials inventory .