Janitor Supply produces an industrial cleaning powder that requires 40 grams of material at $0.10 per gram and .25 direct labor hours at $12.00 per hour. Overhead is assigned at the rate of $18 per direct labor hour. What is the total standard cost for unit of product that would appear on a standard cost card?

A. $7.00

B. $8.50

C. $11.50

D. $7.50

E. $25.00