The following standard cost card is provided for navid company's product a:

direct material (2 lbs. @ $5.00 per lb.) $10.00
direct labor (1 hr @ $8.00 per hr.) 8.00
variable overhead (1 hr. @ $3.00 per hr.) 3.00
fixed overhead (1 hr. @ $2.00 per hr.) 2.00
total standard cost per unit $23.00

the fixed overhead rate is based on total budgeted fixed overhead of $12,000. during the period, the company produced and sold 5,800 units at the following costs:
direct material 12,200 pounds @ $4.80 per pound
direct labor 5,950 hours @ $8.00 per hour
overhead $29,920
the standard manufacturing cost per unit is $23.00. what is the actual manufacturing cost per unit? (do not round intermediate calculations.)

cannot be determined from the information provided.

a. $17.96.
b. $23.46.
c. $36.16.

The actual manufacturing cost per unit is 23.46

Explanation:

Step 1. Given information.

Step 2. Formulas needed to solve the exercise.

Actual manufacturing cost per unit

Direct materials = Fixed overhead * price direct material

Direct labor = direct labor * price per hour

cost per unit = Total cost / units sold  

Step 3. Calculation.

(+) Direct materials = 12,200*4.80 = 58.560  

(+) Direct labor = 5,950*8 = 47.600  

(+) Overhead 29.920  

Total 136.080  

Cost per unit = 136,080/5,800

Cost per unit = 23.46

Step 4. Solution.

The actual manufacturing cost per unit is 23.46

how does that happen,where u steel points

the answer would be voluntary exchange -

"the act of buyers and sellers freely and willingly engaging in market transactions. moreover, transactions are made in such a way that both the buyer and the seller are better off after the exchange than before it occurred."

hope this : )

-shy