Blackwell Manufacturing, which produces flip-flops, is developing direct material standards. Blackwell purchases the special foam it uses from a supplier overseas. Blackwell buys foam in 10,000 kilogram shipments at a cost of $10,000. Freight to have the foam delivered costs $500 per shipment and Blackwell pays $600 per shipment in brokerage fees. What is the price standard for foam? Round to the nearest cent. A. $1.00 / kilogram B. $1.06 / kilogram C. $1.11 / kilogram OD. $1.05 / kilogram