Thyne Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		6.9	grams	$	9.20	per gram
Direct labor		0.90	hours	$	21.20	per hour
Variable manufacturing overhead		0.90	hours	$	3.60	per hour

The actual output for the period was 3,900 units.

The standard amount of materials allowed for the actual output is closest to:

Garrison 16e Rechecks 2017-07-14

Multiple Choice

a) 26,910 grams

b) 28,980 grams

c) 24,979 grams

d) 26,900 grams