Standard Direct Materials Cost per Unit from Variance Data

The following data relating to direct materials cost for October of the current year are taken from the records of Good Clean Fun Inc., a manufacturer of organic toys:

cost per unit answer to two decimal places.

Product finished

Standard finished product for direct materials used

Deficiency of finished product for materials used

Standard cost for direct materials

$

$

$$ units

$x$ units

$x$ units

$$ per unit