J.C Coats Inc. carefully develops standards for its coat making operation. Its specifications call for 2 square yards of wool per coat. The budgeted price of wool is $46 per square yard. The actual price for the wool was $36 and the usage was only 1.5 yards of wool per coat. What would be the standard cost per output for the wool? A. $69.00 per coat B. $54.00 per coat OC. $72.00 per coat D. $92.00 per coat