Attemp 4 Minu Your Company makes a single product. Only one kind of direct material is used to make this product. The company uses a standard cost system. The company's cost records for June show the following data: 10,000 $28,000 Favorable Number of units produced. Material price variance Material quantity variance Actual direct material used. Direct materials standard price... $20,000 Favorable 21,000 pounds $8 per pound What is the per UNIT standard cost of direct material for one unit? $19,60 $14.00 5.2.35 518,80 $14.80