The following direct material information is available for Company? A's most recent month of? operations:

Standard price per unit of input . . .? $16 per pound

Actual price per unit of input . . .? $14 per pound

Direct Materials Price Variance . . .? $120,000 Favorable

Total Direct Materials Variance . . .? $40,000 Favorable

The actual output during the period was? 26,625 units. The direct materials inventory increased by? 2,000 pounds during the period. The standard quantity of direct material allowed is

A. 2.25 pounds per unit

B. 1.81 pounds per unit

C. 2.75 pounds per unit

D. 2.00 pounds per unit

E.3.13 pounds per unit