The Starbright Corporation has compiled the following data. The company intends to use this information to develop standard costs per unit for its single product: Direct materials = $58 per ton Direct labor = $13.55 per hour Variable manufacturing overhead = $5.8 per direct labor hour Fixed manufacturing overhead = $19,500 Expected production = 2,100 units Each unit of the company's single product requires 2.0 tons of direct materials and 23.3 hours to manufacture. What is the standard cost for direct materials per unit for Starbrights single product?

1. $158 per unit
2. $58 per unit
3. $108 per unit
4. $116 per unit