Sunland Company uses a standard cost accounting system. In 2022, the company produced 28,400 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $11.00. Normal capacity was 50,300 direct labor hours. During the year, 130,700 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year. (a) Your amswer is correct. If the materials price variance was $2,614 favorable, what was the standard materials price per pound? (Round answer to 2 decimal ploces, es. 2.75 . If the materials quantity variance was $16,587 unfavorable, what was the standard materials quantity per unit? Standard materials quantity per unit pounds