3. Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. Direct materials quantity standard 3 pounds per product Direct labor time standard 5 hours per product Direct materials price standard $10 per pound Direct labor rate standard $ 9 per hour Standard variable overhead rate $ 5 per labor hour Standard fixed overhead rate $10 per labor hour The standard unit cost for direct labor is Question 3 options: A. $45. B. $27. C. $135. D. $9