32. Siggy Inc. budgeted 12,000 and produced 11,000 tape dispensers during June. Resin used to make the dispensers is purchased by the pound. Manufacturing overhead is applied based on units produced. Manufacturing standards and actual costs follow: Standards Actual Materials 2 pounds @ $5.00 a pound 20,900 pounds @ $4.90 per pound Labor 0.25 hours @ $15.00 per hour 2,700 hours @ $15.30 per hour Variable overhead $39,000 $36,500 Fixed overhead $1.50 per dispenser $17,250 How much is the standard cost of a tape dispenser? A) $18.50 B) $13.75 C) $24.75 D) $18.80