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.