The actual cost of direct material was:

A) $8.12 per pound
B) $8.00 per pound
C) $7.60 per pound
D) $7.42 per pound

Actual Cost

The true expenditure incurred for manufacturing, operations, or project activities.

Direct Material

Materials directly related to the production of a product, which can be specifically identified as part of the product and form a large part of its manufacturing cost.

Per Pound

A unit of measure used to express the price or cost of a commodity, production materials, or shipping rates based on weight in pounds.