I'd like to understand how to do the following problem.

The following standard cost card is provided for Terrapin Company's Product A: Direct material (2 lbs. @ $5.00 per lb.) $10.00 Direct labor (1 hr @ $8.00 per hr.) 8.00 Variable overhead [1 hr. @ $3.00 per hr.) 3.00 Fixed overhead (1 hr. @ $2.00 per hr.} 2.00 Total standard cost per unit $23.00 The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5,800 units at the following costs: Direct material 12.200 pounds @ $4.80 per pound Direct labor 5,950 hours @ $8.00 per hour Overhead $29,920 The standard manufacturing cost per unit is $23.00. What is the actual manufacturing cost per unit? [Do not round intermediate calculations}