Super Systems Ltd. manufactures a number ofcomputer hardware products. The following variable cost standardshave been set for one of their products.
Particulars	Standard Price/rate
Direct materials	$10 per pound
Direct labor	?
Variable manufacturing overhead	$5.375 per hour
Total standard variable cost to manufacture theproduct is $75 per product. During February, 850 direct labor hours were worked and 600 unitsof the product were manufactured. Each unit of product required oneunit of raw material. The actual cost per unit manufactured duringFebruary was $0.30 higher than the standard cost. For the month of February, the standard cost of production fordirect labor was $14,000 and for variable manufacturing overheadwas $4,300. Actual variable manufacturing overhead was $4,340.Actual costs incurred for materials used were $24,000. The materialquantity usage variance was an unfavorable $700. Fixed overhead perdirect labor is $3.5 (assuming normal capacity of 900 labor hours).Actual fixed overhead incurred was $3,500 (use labor hours as costdriver for overhead costs). There was no stock of materials in the beginning of the Februaryhowever, at the end of the month there were 100 units ofmaterials.

Question 2 - Calculate the Standard quantity of materials perunit of product

$3.50

$6.88

$3.05

$4.45