XYZ Company has budgeted production of Item #123 for April, May, and June of 2,400, 3,200, and 2,800 units, respectively. XYZ Company currently pays a standard rate of $3 per foot for raw material A and $5 per sheet for raw material B. Each unit produced requires 4 feet of raw material A and 2 sheets of raw material B. Each unit produced also requires 30 minutes of cutting direct labor time at a standard rate of $16 per hour and 2 hours of assembly direct labor time at a standard rate of $20 per hour. Manufacturing overhead is applied at the standard rate of $10 per direct labor hour.

The total standard cost of Mays budgeted production of Item #123 is:

A) $198,400

B) $208,800

C) $304,000

D) $308,800