Max Company has developed the following standards for one of its products:

Direct materials 15 pounds 16 per pound Direct labour 4 hours 24 per hour Variable overhead 4 hours 14 per hour

The following activities occurred during the month of October:

Materials purchased 10,000 pounds costing 170,000 Materials used 7,200 pounds Units produced 500 units Direct labour 2,300 hours at 23.60 per hour Actual variable overhead 30,000

The company records materials price variances at the time of purchase.

Refer to Figure 17-1. Max's variable standard cost per unit would be

Group of answer choices

a. 392.

b. 336.

c. 296.

d. 152.