The next four questions are based on the following information. Carol's Cookies produces cookies for resale at grocery stores throughout North America. Carol expects to use 2 pounds of direct materials for each unit produced at a cost of $2 per pound (1 unit = 1 batch of cookies). Each unit produced will require 0.50 direct labor hours at a cost of $10 per hour. Variable manufacturing overhead is applied based on direct labor hours at a rate of $5 per hour. Cost of direct material per unit? Cost of direct labor per unit? Cost of variable manufacturing overhead per unit.