The controller at your shoemaking company has determined that under normal conditions, you will spend $8.60 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. During January, your shoemaking company incurred actual direct materials costs of $69, 069 for 7, 590 units of direct materials in the production of 2, 225 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. APPLY THE CONCEPTS: Conduct the Materials Variance Analysis Complete the following graphic to compute the direct materials price variance, the direct materials usage variance, and the total materials variance for your shoe-making business. When required, enter the rates as dollars and cents If required, use the minus sign to indicate a negative value