Finney Co Manufactures a Product Requiring Two Pounds of Direct Material

Finney Co. manufactures a product requiring two pounds of direct material. During 2011, Finney purchases 24,000 pounds of material for $74,400 when the standard price per pound is $3.00. During 2011, Finney uses 22,000 pounds to make 12,000 products. The standard direct material cost per unit of finished product is

A) $6.20.
B) $6.76.
C) $6.00.
D) $6.40.