The following cost information is available for a company: Actual results Total cost of purchasing material Number of labor hours worked Number of material pounds used in production Number of units produced Number of material pounds purchased Total labor cost $16,000 5000 hours 2,200 pounds 210 units 2,400 pounds $60,000 The company established the following standards: Price per pound of materials Standard labor rate $7.40 per pound $12.00 per hour During the year, the material quantity variance was debited for $3,148. What is the standard number of pounds of material needed to produce one unit