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Shoemaker Perkins Company uses a standard cost system and had 380 pounds of raw material X15 on hand on September 1. The standard cost is

Shoemaker Perkins Company uses a standard cost system and had 380 pounds of raw material X15 on hand on September 1. The standard cost is $9.37 per pound. The standard calls for 1.90 pounds of material X15 for each unit of the product manufactured. The company manufactured 560 units of the product in September, and had 480 pounds of Material X-15 in stock on September 30. The actual price for Material X-15 purchased during the month was $0.90 per pound below the standard cost. The material usage variance in September was $2,800 unfavorable. What is the standard cost of materials for the units produced in September?

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