The following data relating to direct materials cost for October of the current year are taken from the records of Good Clean Fun Inc., a manufacturer of organic toys:

Quantity of direct materials used

Actual unit price of direct materials

Units of finished product manufactured

Standard direct materials per unit of finished product

Direct materials quantity variance$-$unfavorable

Direct materials price variance$-$unfavorable

$3,000$ lbs$.$

$$5\mathrm{.}50$ per lb$.$

$1,400$ units

$2$ lbs$.$

$$1,000$

$$1,500$

unit answer to two decimal places.

Product finished

$$ units

Standard finished product for direct materials used

$x$ units

Deficiency of finished product for materials used

$x$ units

Standard cost for direct materials

$

$$ per unit