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

Direct materials standard (2 lbs @ $3/lb)	$ 6 per finished unit
Total direct materials cost varianceunfavorable	$ 21,750
Actual direct materials used	90,000 lbs
Actual finished units produced	30,000 units

$90,000.

$180,000.

$201,750.

$215,250.

$158,250.