Sheridan Office Goods budgeted 12400 and produced 10800 tape dispensers during June. Pharoah used to make the dispensers is purchased by the pound. Standards and actual costs follow for June: Standard Actual Materials 100 pounds $5.00 a pound 20800 pounds @ $400 per pound Labor 0.15 hours $16.00 per hour 3000 hours $15.70 per hour Variable Overhead $3.27 per dispenser $36500 Fixed Overhead $140 per dispenser $17300 How much is the standard cost of one tape dispenser