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: $\begin{array}{lr}\text { Direct material (2 lbs.@\$5.00 per lb.) } & \$ 10.00 \\\text { Direct labor }(1 \mathrm{hr} @ \$ 8.00 \text { per hr.) } & 8.00 \\\text { Variable overhead (1 hr. @\$3.00 per hr.) } & 3.00 \\\text { Fixed overhead (1 hr. @ \$2.00 per hr.) } & \underline{2.00} \\\text { Total standard cost per unit } & \underline{\$ 23.00} \\\end{array}$ 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 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.