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	Unfavorable
	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?

a. $19.60

b. $14.80

c. $ 1.86

d. $14.00

e. $18.80