Perfect Pet Collar Company makes custom leather pet collars. The company expects each collar to require 1.65 feet of leather and predicts leather will cost $2.80 per foot. Suppose Perfect Pet made 60 collars during February. For these 60 collars, the company actually averaged 2.00 feet of leather per collar and paid $2.30 per foot.
Required:
1. Calculate the standard direct materials cost per unit
