Dahl Company, a clothing manufacturer, uses a standard costing system. Each unit of a finished product contains 3 metres of cloth. However, there is unavoidable waste of 20%, calculated on input quantities, when the cloth is cut for assembly. The cost of the cloth is $3 per metre. The standard direct material cost for cloth per unit of finished product is: $4.80. $6.00. $7.20. $10.8