Oliver Enterprises has collected the following data for one of its products: Direct materials standard (6 pounds per unit @ $0.57/lb.) $3.42 per finished good Direct materials flexible budget variance-unfavorable $12,000 Actual Direct Materials Used (AQU) 37,000 pounds Actual finished goods produced 29,000 units What is the total actual cost of the direct materials used? A) $111,180 B) $87,180 C) $99,180 D) $126,540