Below is the standard cost sheet for Simpleton's Company Product Q: Direct material (2.2 lbs @ $5.00 per lb.) $11.00 Direct labor (0.75 hr @ $8.00 per hr.) $ 6.00 Variable overhead (0.75 hr. @ $3.00 per hr.) $ 2.25 Fixed overhead (0.75 hr @ $2.00 per hr.) $ 1.50 Total standard cost per unit S 20.75 The fixed overhead rate is based on total budgeted fixed overhead of $15,000. During the period, the company produced and sold 6,000 units at the following costs Direct material 11,000 pounds @ $5.20 per pound Direct labor 5,500 hours @ $7.80 per hour Overhead $22,000 The standard manufacturing cost per unit is $20.75 What is the actual manufacturing cost per unit? (Do not round intermediate calculations.) Cannot be determined from the information provided $19.18 $20.35 $18.75 $16.68