Tommy's Toys produces two types of toys: trains and dolls. Tommy's uses stainless steel to manufacture the trains and plastic to manufacture the dolls. Information regarding the usage of steel and plastic for the past year follows: Product Names Steel Plastic Direct materials information Standard pounds per unit lb. lb. Standard Price (SP) per pound ? Actual Quantity (AQ) used per unit lbs. lbs. Actual Price (AP) paid for material Actual Quantity Purchased (AQP) and used lbs. lbs. Price variance ? F Quantity variance U ? Flexible budget variance ? F Number of units produced What is the standard direct material price per pound for the plastic in the dolls?