The Braddock Company Budgeted 5,400 Pounds of Direct Materials to Make

The Braddock Company budgeted 5,400 pounds of direct materials to make 2,700 units of product.The company actually used 5,600 pounds of direct materials to make the 2,700 units.The direct materials efficiency variance is $1,400 unfavorable.What is the standard cost per pound of direct materials?

A) $0.50
B) $14.00
C) $3.50
D) $7.00