McDavid, Inc. manufactures a product with a standard direct material cost per unit of $10. During 2021, McDavid purchases 30,000 pounds of material for $100,500. During 2021, McDavid uses 36,000 pounds to make 12,500 products. McDavid standards require 4 pounds of material per unit. The standard direct material price is: O $2.88 O $3.35 O $2.40 $2.50