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 Standard Quantity or Hours per Unit Standard Price or of Output Rate Inputs Direct materials Direct labor Variable manufacturing overhead 6.3 ounces 0.40 hours 0.40 hours $ 5.50 per ounce $22.00 per hour $ 3.80 per hour The standard amount of materials allowed for the actual output is closest to