$2$

Puvo, Incorporated, manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor$-$hours. The company uses a standard cost system and has established the following standards for one unit of product:

$\backslash$table$[[,$Standard,,$],[,$Quantity,Standard Price or Rate,Standard cost$],[$Direct materials,$2\mathrm{.}5$ pounds,$$7\mathrm{.}25$ per pound,$$18\mathrm{.}12$

Answer choices:

$1,160$f

$32160$U

$32160$F

$1160$U