Concord Corporation manufactures a product that requires two pounds of direct material. During $2022,$ Concord purchases $21500$ pounds of material for $$109500$ when the standard price per pound is $$5.$ During $2022,$ Shipp uses $17000$ pounds to make $9500$ products. The standard direct material cost per unit of finished product is

$$10\mathrm{.}00.$

$$12\mathrm{.}88.$

$$10\mathrm{.}29.$

$$10\mathrm{.}57.$