Oxnard Industries produces a product that requires 2.6 pounds of materials per unit. The

allowance for waste and spoilage per unit is .3 pounds and .1 pounds, respectively. The

purchase price is 2 per pound, but a 2% discount is usually taken. Freight costs are .10 per

pound, and receiving and handling costs are .07 per pound. The hourly wage rate is 12.00

per hour, but a raise which will average .30 will go into effect soon. Payroll taxes are 1.20 per

hour, and fringe benefits average 2.40 per hour. Standard production time is 1 hour per unit,

and the allowance for rest periods and setup is .2 hours and .1 hours, respectively.

The standard direct materials quantity per unit is