Your Company makes a single product. Only one kind of direct material is used to make this product. The company uses a standard cost system. The company's cost records for June show the following data: Number of units produced..... Material price variance........ Material quantity variance............... Actual direct material 10,000 $8,000 Favorable $9,800 Unfavorable used.............. Direct materials standard price....... 21,000 pounds What is the standard for pounds per unit? 1.90 2.30 2.26 1.94 $5 per pound