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Lacrue Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on

Lacrue Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate
Direct materials 6.3 ounces $ 5.50 per ounce
Direct labor 0.40 hours $ 22.00 per hour
Variable manufacturing overhead 0.40 hours $ 3.80 per hour

The actual output for the period was 3,700 units.

The standard amount of materials allowed for the actual output is closest to:

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