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:

Line Item Description	Value
Quantity of direct materials used	7,700 lbs.
Actual unit price of direct materials	$4.40 per lb.
Units of finished product manufactured	1,845 units
Standard direct materials per unit of finished product	4 lbs.
Direct materials quantity varianceunfavorable	$1,440
Direct materials price variancefavorable	$770

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 month. If required, round your standard cost per unit answer to two decimal places.

Line Item Description	Unit
Product finished	?
Standard finished product for direct materials used	?
Deficiency of finished product for materials used	?
Standard cost for direct materials	?