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.............10,000

Material price variance..................$28,000 Favorable

Material quantity variance.............$20,000 Favorable

Actual direct material used............21,000 pounds

Direct materials standard price......$8 per pound

What is the per UNIT standard cost of direct material for one unit?

$19.60

$ 2.35

$14.00

$18.80

$14.80