The following data relating to direct materials cost for October of the current year are taken from the records of Good Clean Fun Inc., a manufacturer of organic toys:

Quantity of direct materials used7,500 lb.

Actual unit price of direct materials$2.60 per lb.

Units of finished product manufactured3,600 units

Standard direct materials per unit of finished product2 lb.

Direct materials quantity varianceunfavorable$810

Direct materials price varianceunfavorable$750

Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in A sequence of activities linked together for performing a particular task. process at either the beginning or end of the month. If required, round your standard cost per unit answer to two decimal places.

Product finished = units

Standard finished product for direct material used= units

Deficiency of finished product for materials used = units

Standard cost for direct materials = units