The Following Standard Cost Card Is Provided for Navid Company's

Multiple Choice

The following standard cost card is provided for Navid Company's Product A: $\begin{array}{l}\text { Direct material (2 lbs. ( } \$ 5.00 \text { per lb.) }&\$10.00\\\text { Direct labor (1 hr @ \$5.00 per hr.) } &5.00\\\text { Variable overhead (1 hr. @ \$4.00 per hr.) } &4.00\\\text { Fixed overhead (1 hr. @ } \$ 2.00 \text { per hr.) } &\underline{2.00}\\\text { Total standard cost per unit }&\underline{\$21.00}\end{array}$
The fixed overhead rate is based on total budgeted fixed overhead of $15,000. During the period, the company produced and sold 5,300 units at the following costs:
Direct material 15,000 pounds @ $4.50 per pound
Direct labor 5,050 hours @ $5.00 per hour
Overhead $29,970The standard manufacturing cost per unit is $27.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.)

A) $23.15.
B) $20.65.
C) $21.20.
D) Cannot be determined from the information provided.