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. Standard Quantity or Hours per Unit of Output Standard Price or Rate Inputs Direct materials Direct labor Variable manufacturing overhead 6.9 grams 0.90 hours 0.90 hours $ 9.20 per gram $21.20 per hour $ 3.60 per hour The actual output for the period was 3,900 units. The total standard cost per unit is closest to