Oxnard Industries produces a product that requires $2\mathrm{.}6$ pounds of materials per unit. The purchase price is $$2$ per pound. The hourly wage rate is $$12\mathrm{.}00$ per hour, but a raise which will average $$\mathrm{.}30$ will go into effect soon. Standard production time is $1$ hour per unit, and the allowance for rest periods and setup is $\mathrm{.}2$ hours and $\mathrm{.}1$ hours, respectively.

The standard direct materials cost per unit is

a$.2\mathrm{.}6$ pounds.

b$.$ $$2\mathrm{.}00$

c$.$ $$12\mathrm{.}00$

d$.$ $$5\mathrm{.}20$