The Starbright Corporation has compiled the following data. The company intends to use this information to develop standard costs per unit for its single product: Direct materials = $57 per ton Direct labor = $13.45 per hour Variable manufacturing overhead = $5.7 per direct labor hour Fixed manufacturing overhead = $19,400 Expected production = 2,050 units Each unit of the company's single product requires 3.0 tons of direct materials and 23.2 hours to manufacture. What is the standard total manufacturing overhead cost?

1. $290,492
2. $312.00
3. $19,400
4. $132.24