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Elite Brands Company uses standard costs for its manufacturing division. Standards specify 0.2 direct labor hours per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data:

Production volume	6,300units
Budgeted variable overhead costs	$15,000
Budgeted direct labor hours	640 hours

At the end of the year, actual data were as follows:

Production volume	4,000units
Actual variable overhead costs	$15,200
Actual direct labor hours	505hours

How much is the standard cost per direct labor hour for variable overhead? (Round your answer to the nearest cent.)

A. $29.70per direct labor hour

B.$ 23.44per direct labor hour.

C.$18.75per direct labor hour

D.$23.75per direct labor hour