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: 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 pound
Direct labor 5,950 hours @ $8.00 per hour
Overhead $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.