14. The standards for direct materials in making a certain product are 20 pounds at $0.75 per pound. During the past period, 56,000 units of product were made and the material quantity variance was $30,000, favorable. The number of pounds of direct material used during the period amounted to: a. 1,080,000 b. 1,160,000 c. 1,120,000 d. 784,000 e. 1,453,333 15.
