Each unit of product requires $16$ pounds of material. Due to scrap and rework, each unit has been averaging $18$ pounds of material. The material costs $$6$ per pound.

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If the company wants to reduce non$-$value$-$added costs by $25\%$ next year, the currently attainable standard for material would be

$16\mathrm{.}0$ pounds.

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$17\mathrm{.}5$ pounds.

$16\mathrm{.}8$ pounds.

$18\mathrm{.}0$ pounds