The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: Actual cost of direct material purchased and used: 65,560 Material price variance: 5,960 unfavourable Total materials variance: 22,360 unfavourable Standard cost per pound of material: 4 Standard cost per direct labour hour: 5 Actual direct labour hours: 6,500 hours Labour efficiency variance: 3,500 favourable Standard number of direct labour hours per unit of Roff: 2 hours Total labour variance: 400 unfavourable The standard material allowed to produce one unit of Roff was