Lacrue Incorporated 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.

InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials6.3ounces$ 5.50per ounceDirect labor0.40hours$ 22.00per hourVariable manufacturing overhead0.40hours$ 3.80per hour

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

The total standard cost per unit is closest to:

Multiple Choice

• $55.03 per unit
• $43.45 per unit
• $56.52 per unit
• $44.97 per unit