The Following Standard Cost Card Is Provided for Navid Company's

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

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