The following standard cost card is provided for Navid Company's Product A Direct material (3 lbs $3.00 per lb.) Direct labor (1 hr e $8.00 per hr.) Variable overhead (2 hr. $2.00 per hr.) $ 9.00 8.00 4.00 Fixed overhead (2 hr. e $3.00 per hr.) 6.00 Total standard cost per unit $27.00 The fixed overhead rate is based on total budgeted fixed overhead of $14,000. During the period, the company produced and sold 5,300 units at the following costs: Direct material 14,000 pounds e $2.50 per pound Direct labor 5,050 hours @ $8.00 per hour Overhead $30,140 The standard manufacturing cost per unit is $2700. What is the actual manufacturing cost per unit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.) Multiple Choice $23.41 $22.69