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: Quantity of direct materials used 5,900 lbs. Actual unit price of direct materials $4.60 per lb. Units of finished product manufactured 2,830 units Standard direct matenals per unit of finished product 2 lbs. Direct materials quantity variance--unfavorable $1,128 Direct materials price variance-favorable $590 Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in process at either the beginning or the end of the mo If required, round your standard cost per unit answer to two decimal places. units Product finished Standard finished product for direct materials used units units Deficiency of finished product for materials used per unit Standard cost for direct materials