Helper Company has developed the following standards for one of its products: Direct materials: 7.5 pounds $8 per pound Direct labor: 2 hours $12 per hour Variable manufacturing overhead: 2 hours $7 per hour The following activity occurred during the month of March: Materials purchased: 5,000 pounds costing $42,500 Materials used: 3,600 pounds Units produced: 500 units Direct labor: 1,150 hours at $11.80/hour Actual variable manufacturing overhead: $7,500 The company records materials price variances at the time of purchase. The variable standard cost per unit is Select one: a. $84 b. $98 c. $74. d. $38