The following standard cost card Is provided for Newcomb Company's Product A: The fixed overhead rate is based on total budgeted fixed overhead of $12,000. During the period, the company produced and sold 5, 600 units at the following costs. Direct material 12,000 pounds @ $2.50 per pound Direct labor 5, 350 hours @ $16.00 per hour Overhead $29, 940 The standard manufacturing cost per unit is $34.00 while the actual manufacturing cost per unit was (Do not round your Intermediate calculations. Round your final answer to one decimal place. $30.3. $26.0 250 Cannot be determined from the Information provided. $3