The following standard cost card is provided for Navid Company's Product A: Direct material (3 lbs. @ $4.00 per lb.) Direct labor (1 hr @ $6.00 per hr.) Variable overhead (1 hr. @ $2.00 per hr.) Fixed overhead (1 hr. @ $3.00 per hr.) Total standard cost per unit $12.00 6.00 2.00 3.00 $23.00 The fixed overhead rate is based on total budgeted fixed overhead of $13,000. During the period, the company produced and sold 5,200 units at the following costs: Direct material 13,000 pounds @ $3.50 per pound Direct labor 4,950 hours @ $6.00 per hour Overhead $29,960 The standard manufacturing cost per unit is $29.00. What is the actual manufacturing cost per unit? (Do not round Intermediate calculations. Round your final answer to 2 decimal places.) Multiple Choice $20.22. $29.76. $30.47. Cannot be determined from the information provided