13) If Jones Co.'s standard cost for materials per unit is $23 A) Actual material cost when producing 1,000 units should be close to $230,000 B) Actual material cost when producing 1,000 units should be close to $230 C) Actual material cost when producing 1,000 units should be close to $23 D) Actual material cost when producing 1,000 units should be close to $23,000