The following data relating to direct materials cost for November of the current year are taken from the records of Play Tyme Inc., a manufacturer of plastic toys:

Quantity of direct materials used	7,000 lbs.
Actual unit price of direct materials	$6.1 per lb.
Units of finished product manufactured	1,680 units
Standard direct materials per unit of finished product	4 lbs.
The cost associated with the difference between the standard quantity and the actual quantity of direct materials used in producing a commodity.Direct materials quantity varianceunfavorable	$1,736
Price variance is the difference between the actual and standard prices, multiplied by the actual quantity.Direct materials price variancefavorable	$700

Determine the standard direct materials cost per unit of finished product, assuming that there was no inventory of work in A sequence of activities linked together for performing a particular task.process at either the beginning or the end of the month. If required, round your standard cost per unit answer to two decimal places.

Product finished		units
Standard finished product for direct materials used		units
Deficiency of finished product for materials used		units
A detailed estimate of what a product should cost.Standard cost for direct materials	$	per unit