Indard Direct Materials Cost per Unit from Variance Data e following data relating to direct materials cost for October of the rirrantwis... taken from the records of Good Ciean Fun Inc., a manufocturer of organic t decimal places. "Tas no imventory of work in process at elther the beginning or the end o Determine the standert difect materiels cost pes unit of ninished profuct, assuming that there was no inventory of nork in process at oither the becinneing or the end of the month. If required, decimal plocess, Product finithed Stancard finished product for direct materiels used units Dehoency of finished product for materials used Sundsid ont for divect materiais