SleepyDogs, Inc. makes dog beds and has budgeted 5 yards of fabric for each bed and 2 hours of labor. Each group of 10 assembly workers is supervised by a person who makes $50 per hour. Labor costs run $25 per hour and fabric costs $20 per yard currently. There is one yard of waste material for each bed. What would the standard direct materials cost be for each bed?

A. $50 B. $80 C. $100 D. $150