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:

$\backslash$table$[[$Quantity of direct materials used,$6,000lbs.],[$Actual unit price of direct materials,$$2\mathrm{.}10$ per lb$.],[$Units of finished product manufactured,$1,440$ units$],[$Standard direct materials per unit of finished product,$4lbs.],[$Direct materials quantity variance$-$unfavorable,$$528$