Beckowski Company Had the Following Information Available for Its Specialty

Multiple Choice

Beckowski Company had the following information available for its specialty product:
Standards for one unit of product:
Direct Materials: 5 pounds at $2 per pound
Direct Labor: 0.50 hour at $16 per hour
Materials and Labor Used to produce 8,500 units:
Direct Materials: 46,000 pounds at ? per pound
Direct Labor: 4,000 hours at $16.80 per hour
If the Direct Materials Price Variance is $4,600 Unfavorable,what is the actual cost per pound of direct materials used?

A) $1.80
B) $1.90
C) $2.00
D) $2.10