Oliver Enterprises has collected the following data for one of its products: Direct materials standard (8 pounds per unit $0.58/lb.) Direct materials flexible budget variance-unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $4.64 per finished good $14,000 33,000 pounds 28,000 units What is the actual cost of the Direct Materials Used (AQU) per pound? OA. $5.14 O B. $4.36 O c. $0.58 O D. $3.94