Can you please help me with Deficiency of finished product for materials used please

Standard Direct Materials Cost per Unit from Variance Data 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 used 5,200 lbs. Actual unit price of direct materials $4.2 per Ib. Units of finished product manufactured Standard direct materials per unit of finished product 2,500 units 2 lbs. $860 $520 Direct materials quantity variance-unfavorable Direct materials price variance-favorable Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in process at either the beginning or the end of the month. If required, round your standard cost per unit answer to two decimal places. Product finished 2,500 2,600 Standard finished product for direct materials used units units units per unit Deficiency of finished product for materials used C $ Standard cost for direct materials 8.6 Feedback Check My Work Remember the process discussed in chapter for calculating standard direct materials cost per unit. Learning Objective 2, Learning Objective 3