30. Janitor Supply produces an industrial cleaning powder that requires 48 grams of material at $0.10 per gram and 0.15 direct labor hours at $11.00 per hour. Overhead is applied at the rate of $10 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card?

Multiple Choice

A. $3.15.

B. $16.65.

C. $7.95.

D. $6.45.

E. $6.30.