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Bramble Corp. produces a product that requires 2 . 5 pounds of materials per unit. The allowance for waste and spoilage per unit is 0

Bramble Corp. produces a product that requires 2.5 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.3
pounds and 0.1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight costs are $0.1 per
pound, and receiving and handling costs are $0.07 per pound. The hourly wage rate is $12 per hour, but a raise which will average
$0.30 will go into effect soon. Payroll taxes are $1.20 per hour, and fringe benefits average $2.40 per hour. Standard production time is
1 hour per unit, and the allowance for rest periods and setup is 0.2 hours and 0.1 hours, respectively.
The standard direct materials quantity per unit is
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