Im confused on the soles per unit being 2 and how it affects my actual and standard prices

Section Ill: Benchmarking The management of the REDICO Company would like to implement benchmarking. Standard costs have been established and are presented below. You will want to complete a variance analysis to include efficiency and price variances for materials (cloth and sole assemblies) and labor based on the following data: Units Produced = 80,000 Units Sold = 60,000 Direct Materials Purchased and Used Actual yards of cloth purchased and used: 128,000 Actual price incurred per yard: $1.25 Actual individual soles purchased and used: 161,808 Actual price per sole: $0.50 Direct Manufacturing Labor Used Actual direct labor hours used: 15,748 Actual price per hour: $7.62 Direct labor costs: $120,000 Standard Rates Standard labor hours per unit: 0.20 Standard labor price per hour: $7.50 Yards material per unit: 1.50 Standard price per yard: $1.15 Soles per unit: 2 Standard price per sole: $.52 Companies can use variance analysis and benchmarking to measure performance based on their own historical experience as well as against competitors' performance. This can be done by setting standards/budgets and comparing a completed variance analysis to results from prior periods or comparing them to competitors' results. Using the information provided above, complete the following calculations (steps 1 and 2) in the REDICO Company Spreadsheet. 1. Calculate price variances for material and labor and denote whether they are favorable or unfavorable. 2. Calculate efficiency variances for material and labor and denote whether they are favorable or unfavorable Requirement 1 Price Variances: 4 (Actual Price - Standard Price) X Actual Quantity 7 Cloth Actual $1.25 Standard $1.15 Actual Quantity Variance favorable or Unfavorable 128,000 $12,800 U $0.50 $0.52 161,808 $3,236 F 9 Soles 10 11 Labor Price Variance $7.62 $7.50 15,748 $1,890 U 12 13 Requirement 2 14 Efficiency Variances: 15 16 (Actual Quantity of Input Used - Standard Quantity of Input Allowed for Actual Output) X Budgeted Price of Input 17 18 Actual Standard Standard Standard Price Variance Favorable or Unfavorable s. 19 Cloth 128,000 $1.15 $ 20 (1.5 Yards per Unit) 21 Soles 161,808 $0.52 $ 22 (2 per Unit) 23 Labor 15,748 $7.50 $ 24 (.20 per Unit)