Harris Manufacturing produces white sauce. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system for 2017:

Budgeted and Standard Data

Actual Data

Material	1/4 lb. @ $14 per pound		Produced	6,200 units
Labor	1.4 hrs. @ $16 per hour		Materials purchased	1,600 lbs. for $13.70/pound
Total fixed overhead	$84,000		Materials used	1,520 lbs.
Variable overhead	$6.50 per unit		Labor worked	8,740 hrs. at $15.90/hour
Production	6,000 units		Total overhead	$122,000

How much is the standard cost of white sauce?

A.) $50.50

B.) $25.90

C.) $45.95

D.) $46.40