Use the following to answer the next two questions:

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:

Material price variance:

Total $($flexible budget$)$ materials variance:

$$65,560$

Standard cost per pound of material:

$$5,960$ unfavourable

$$22,360$ unfavourable

$$4$

The total number of units of Roff produced during August was $3,600.$

The standard material allowed to produce one unit of Roff was:

a$.1lb$

b$.4lbs$

c$.3lbs$

d$.2lbs$