Bonita's standard quantities for $1$ unit of product include $3$ pounds of materials and $2\mathrm{.}5$ labor hours. The standard rates are $$6$ per pound and $$9$ per hour. The standard overhead rate is $$8$ per direct labor hour. The total standard cost per unit of Bonita's product is

$$60\mathrm{.}50.$

$$23\mathrm{.}00$

$$40\mathrm{.}50.$

$$42\mathrm{.}50.$