The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August:

Actual cost of direct material purchased and used: $139,545

Material price variance: $6,645 unfavorable

Total materials variance: $31,245 unfavorable

Standard cost per pound of material: $6

Standard cost per direct labor-hour: $6

Actual direct labor-hours: 17,550 hours

Labor efficiency variance: $3,000 favorable

Standard number of direct labor-hours per unit of Roff: 5 hours

Total labor variance: $7,530 unfavorable

The standard material allowed to produce one unit of Roff was:

A. 8 pounds

B. 6 pounds

C. 5 pounds

D. 3 pound