Precilla Company uses a standard costing system that allows 2 pounds of direct materials for one finished unit of product. During July, the company purchased 46,000 pounds of direct materials for $270,000, and manufactured 12,600 finished units. The standard direct materials cost allowed for the units manufactured is $201,600. The performance report shows that Pricilla has an unfavorable direct materials usage varlance of $8,800. Also, the company records any price varlance for materials at time of purchase. The actual number of pounds (AQ) of direct materials used to produce July's output, to the nearest whole number, was: Multiple Choice 46,000 pounds. 25,200 pounds. 12,600 pounds. 23,000 pounds. 26,300 pounds.