What is the total actual cost of the direct materials used?

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Oliver Enterprises has collected the following data for one of its products: Direct materials standard (2 pounds per unit @ $0.57/b.) Direct materials flexible budget variance - unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $1.14 per finished good $15,000 32,000 pounds 25,000 units What is the total actual cost of the direct materials used? O A. $36,480 OB. $43,500 OC. $28,500 OD $13,500