Corp used the following data for the year. Its actual and budgeted selling price is $18 per unit.

Actual. Static Budget

Units sold 41,000 40,000

Variable cost $164,000 $156,000

Fixed Costs $46,000. $48,000

Corp budgeted 4,400 pounds of direct materials to make 2,600 units of product. It actually used 4,800 pounds of direct materials to make the 2,600 units. The direct materials quantity variance is $1,500 unfavorable, What is the Standard Price (SP) per pound of direct materials?