The following standard cost card is provided for Navid Company's Product A:    Direct material (3 lbs. @ $3.00 per lb.)$9.00? Direct labor (2 hr @ $8.00 per hr.) 16.00? Variable overhead (2 hr. @ $3.00 per hr.) 6.00? Fixed overhead (1 hr. @ $3.00 per hr.) 3.00? Total standard cost per unit$34.00? The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5600 units at the following costs:Direct material 12,000 pounds @ $2.50 per poundDirect labor 5350 hours @ $16.00 per hourOverhead $29,940The standard manufacturing cost per unit is $34.00. What is the actual manufacturing cost per unit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.)

A. $25.99.
B. $31.07.
C. $30.35.
D. Cannot be determined from the information provided.


Answer: A

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