QUESTION 13 . During September, 40,000 units were produced. The standard quantity of material allowed per unit was 5 pounds at a standard cost of $2.50 per pound. If there was a favorable usage variance of $25,000 for September, the actual quantity of materials used must have been a. 210,000 pounds. b. 105,000 pounds c. 95,000 pounds. d. 190,000 pounds