46. Jackson Industries has collected the following data for one of its products: Direct materials standard (6 pounds per unit @ $0.55/16.) Direct materials flexible budget variance-unfavorable Actual Direct Materials Used (AQU) Actual finished goods produced $3.30 per firdshed good $12,000 35,000 pounds 26,000 units What is the actual cost of the Direct Materials Used (AQU) per pound? a. $2.79 b. $2.45 c. $2.11 d. $0.55 46. Jackson Industries has collected the following data for one of its products: Direct materiala standard (6 pounda per unit e $0.58/b.) Direct materiale flexible budget variance unfavorable Actual Direct Materiale Used (AQU) Actual finished goods produced 53.30 per finished good $12,000 35,000 pounds 26,000 units What is the actual cost of the Direct Materials Used (AQU) per pound? a. $2.79 b. 52.45 c. $2.11 d. $0.55