Fact Pattern: ChemKing uses a standard costing system in the manufacture of its single product. The 35,000 units of direct materials purchased and used cost $105,000, and two units of direct materials are required to produce one unit of final product. In November, the company produced 12,000 units of product. The flexible budget for materials was $60,000, and the unfavorable static budget variance was $35,000. ChemKing's standard price for one unit of direct materials is A. $3.00 B. $6.00 C. $5.00 D. $2.50