Standard Direct Materials Cost per Unit from Variance Data The following data relating to direct materials cost for November of the current year are taken from the records of Play Tyme Inc., a manufacturer of plastic toys: Quantity of direct materials used Actual unit price of direct materials Units of finished product manufactured Standard direct materials per unit of finished product Direct materials quantity variance-unfavorable Direct materials price variance-favorable Determine the standard direct materials cost per unit af inished produc assuming that there was no inventory o wor n process at either the beginnin or the end places. Product finished Standard finished product for direct materials used Deficiency of finished product for materials used Standard cost for direct materials 8,500 lbs 4 per lb. 4,080 units 2 lbs $1,394 $850 the monthre ured round your standard cost per unit ans er to t de ma units per unit