The following data relating to direct materials cost for November of the current year are taken from the records of Tot Toys Inc., a manufacturer of plastic toys: Quantity of direct materials used: 2000 lbs Actual unit price of direct materials: $2.40/lb Units of finished product manufactured: 460 units standard direct materials per unit of finished product: 4 lbs Direct materials quantity variance - unfavorable: $500 Direct materials price variance - favorable: $1450 Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in process at either the beginning or the end of the month. If required, round your answers to two decimal places. Product finished: ?? units Standard finished product for direct materials used: ?? units Deficiency of finished product for materials used: ?? units Standard cost for direct materials:$