Stafford Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume Budgeted variable overhead costs Budgeted direct labor hours 6,000 units $13,500 610 hours At the end of the year, actual data were as follows: Production volume 4,100 units Actual variable overhead costs $15,200 Actual direct labor hours 505 hours How much is the standard cost per direct labor hour for variable overhead? (Round your answer to the nearest cent.) O A. $22.13 per direct labor hour O B. $26.73 per direct labor hour OC. $32.93 per direct labor hour OD. $24.92 per direct labor hour