Sunny Corporation has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.56/lb.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced What is the total actual cost of the direct materials used? $1.68 per finished good $14,000 40,000 pounds 21,000 units A. $67,200 B. $49,280 C. $35,280 D. $21,280