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Sunny Corporation has collected the following data for one of its products:
Direct materials standard ( 2 pounds per unit @ $.057/lb.): $1.14 per finished good
Direct materials flexible budget variance--unfavorable: $13,000
Actual Direct Materials Used (AQU): 35,000 pounds
Actual finished goods produced: 21,000 units
What is the actual cost of the Direct Materials Used (AQU) per pound?

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