22) Lacrue Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		6.3	ounces	$	5.50	per ounce
Direct labor		0.40	hours	$	22.00	per hour
Variable manufacturing overhead		0.40	hours	$	3.80	per hour

The actual output for the period was 3,700 units.

The total standard cost per unit is closest to:

• $55.03 per unit

• $56.52 per unit

• $43.45 per unit

• $44.97 per unit