Lacrue Incorporated has provided the following data concerning one of the products in its standard com System Vanabile manufacturing overhead is applied to products on the basis of direct labor hours Inputs Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 6. Sounces 0.40 hours 0.48 hours Standard Prize op Rate $ 5.50 per sunce $ 22.00 per hour $ 3.80 per hour The actual output for the period was 3.700 units The total standard cost per unit is closest to $44.97 per unit $55.03 per un $43.45 per 556 52 perint