3) The following information pertains to the assembly department of MacPage Manufacturing for February: Units produced Materials purchased Materials used Labor costs incurred Labor hours worked Standard price/pound for materials Standard labor time/finished unit Material usage variance Total Labor variance 5500 $26,400 ($2.20 per pound) 13,000 pounds $9,187.50 2,450 $2.10 per pound 30 minutes $1,575 Fav $712.50 Fav A) What is the standard usage of material per finished unit?