Standard Gears produces lawn mower gears. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system:

Actual Data

Budgeted and Standard Data

Produced	12,400 units
Materials purchased	4,650 lbs. for a total cost of $32,550
Materials used	4,700 lbs.
Labor worked	7,460 hrs. costing $79,822
Actual overhead	Fixed: $84,800 Variable $36,100

Budgeted units	12,500 units
Budgeted materials	0.40 lb. @ $7.10 per lb.
Budgeted labor	36 minutes @ $11.00 per hour
Budgeted variable overhead	$35,625
Budgeted fixed overhead	$85,500

How much is the standard cost of each lawn mower gear?

		$25.59
		$19.13
		$9.44
		$19.28