Mover Company Has Developed the Following Standards for One of Its

Mover Company has developed the following standards for one of its products: $\begin{array}{ll}\text { Direct materials: } & 7.5 \text { kilograms } \times \$ 8 \text { per kilogram } \\\text { Direct labour: } & 2 \text { hours } \times \$ 12 \text { per hour } \\\text { Variable manufacturing overhead: } & 2 \text { hours } \times \$ 7 \text { per hour }\end{array}$


$\text { The following activity occurred during the month of March: }$

$\begin{array}{ll}\text { Materials purchased: } & 5,000 \text { kilograms costing } \$ 42,500 \\\text { Materials used: } & 3,600 \text { kilograms } \\\text { Units produced: } & 500 \text { units } \\\text { Direct labour: } & 1,150 \text { hours at } \$ 11.80 / \text { hour } \\\text { Actual variable manufacturing overhead: } & \$ 7,500\end{array}$ The company records materials price variances at the time of purchase.
What is the variable standard cost per unit?

A) $38
B) $74
C) $84
D) $98