Standard Materials Cost The controller at your shoemaking company has determined that under normal conditions, you will spend $8.50 per unit of materials, and it will take 2.8 units of material per pair of shoes. Given this information, calculate the standard cost of materials per pair of shoes. If require, round the standard cost per pair of shoes to the nearest cent. Feedback Check My Work Use the standard price and standard materials values shown to compute the standard cost per pair. Actual Materials Cost During October, your shoemaking company incurred actual direct materials costs of $65,610 for 7,290 units of direct materials in the production of 2,200 pairs of shoes. Given this information, calculate the actual cost of materials per unit. If require, round the actual cost of materials per unit to the nearest cent. Feedback