Sunny Corporation has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.48/lb.) Direct materials flexible budget variance-unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $1.44 per finished good $9,000 34,000 pounds 22,000 units What is the total actual cost of the direct materials used? $22,680 $48,960 $31,680 $40.680