Debbie Company manufactures a product requiring 2 pounds of direct material. During 2009, Debbie purchases 24,000 pounds of material for $74,400 when the standard price per pound is $3. During 2009, Debbie uses 22,000 pounds to make 12,000 products. The standard direct material cost per unit of finished product is

6.20

6.40

6.76

6.00