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: $\begin{array}{l}\text { Direct material (2 lbs. ( } \$ 5.00 \text { per lb.) }&\$10.00\\\text { Direct labor (1 hr @ \$8.00 per hr.) } &8.00\\\text { Variable overhead (1 hr. @ \$3.00 per hr.) } &3.00\\\text { Fixed overhead (1 hr. @ } \$ 2.00 \text { per hr.) } &\underline{2.00}\\\text { Total standard cost per unit }&\underline{\$23.00}\end{array}$
The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5,800 units at the following costs:Direct material 12,200 pounds @ $4.80 per poundDirect labor 5,950 hours @ $8.00 per hourOverhead $29,920
The standard manufacturing cost per unit is $23.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations.)

A) $23.46.
B) $36.16.
C) $17.96.
D) Cannot be determined from the information provided.