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: 10,000 $32.000Favorable Number of units produced Material price variance Material quantity variance Actual direct material used Direct materials standard price $8,000 Unfavorable 21,000 pounds S8 per pound What is the per UNIT standard cost of direct material for one unit? o $17.60 O $ 20.00 O $13.60 O $ 2.00 $16.00