StandardDirect 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:

Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work inprocessat either the beginning or the end of the month. If required, round your standard cost per unit answer to two decimal places.

Product finished	units
Standard finished product for direct materials used	units
Deficiency of finished product for materials used	units
Standard costfor direct materials	$	per unit