Bonita Industries manufactures a product that requires two pounds of direct material. During $2022,$ Bonita purchases $22500$ pounds of material for $$182000$ when the standard price per pound is $$8.$ During $2022,$ Shipp uses $22000$ pounds to make $12000$ products. The standard direct material cost per unit of finished product is

$$16\mathrm{.}54.$

$$16\mathrm{.}28.$

$$16\mathrm{.}00.$

$$16\mathrm{.}55.$