Niven Company
Niven Company Has Developed the Following Standards for One

Niven Company
Niven Company has developed the following standards for one of its products: $\begin{array}{ll}\text { Direct materials: } & 8 \mathrm{~kg} \times \$ 8.5 \text { per kilogram } \\\text { Direct labour: } & 3 \text { hours } \times \$ 1 \text { per hour }\end{array}$ The following activity occurred during the month of April: $\begin{array}{ll}\text { Materials purchased: } & 5,000 \mathrm{~kg} \text { costing } \$ 42,500 \\\text { Materials used: } & 3,600 \mathrm{~kg} \\\text { Units produced: } & 500 \text { units } \\\text { Direct labour: } & 1,150 \text { hours at } \$ 11.80 \text { per hour } \\\end{array}$ The company records materials price variances at the time of purchase.
-Refer to Niven Company. What is the variable standard cost per unit for materials?

A) $8.50
B) $11.81
C) $68.00
D) $204.00