Coronado Company uses a standard cost accounting system. In $2022,$ the company produced $27,600$ units. Each unit took several

pounds of direct materials and $1\mathrm{.}6$ standard hours of direct labor at a standard hourly rate of $$13\mathrm{.}00.$ Normal capacity

was $49,700$ direct labor hours. During the year, $130,800$ pounds of raw materials were purchased at $$0\mathrm{.}91$ per pound. All materials

purchased were used during the year.

$($a$).$

$($b$)$

If the materials quantity variance was $$19,380$ unfavorable, what was the standard materials quantity per unit?