What is the standard cost for a unit if the process should consume 8 pounds of direct material at $1.50/pound (actual cost was 7.50 pounds at $2/pound), should use 0.5 direct labor hours at $10/hour (actual cost was 0.6 hours at $10/hour), and uses a factory overhead rate of $20/direct labor hour in factory overhead (actual cost was $9.50/unit)? A $17/unit B $12/unit C $22/unit D $27/unit