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Hofburg's standard quantities for one unit of product include 2 pounds of materials and 1 . 5 labor hours. The standard rates are $ 2

Hofburg's standard quantities for one unit of product include 2 pounds of materials and 1.5 labor hours. The standard rates are $2 per pound and $20 per hour. The standard overhead rate is $8 per direct labor hour. The total standard cost per unit of Hofburg's product is
A) $22.00.
B) $14.50.
C) $46.00.
D) $34.00.
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