Coronado's standard quantities for $1$ unit $of$ product include $4$ pounds $of$ materials and $2\mathrm{.}5$

labor hours. The standard rates are $$3$ per pound and $$11$ per hour. The standard overhead

rate $is$ $$6$ per direct labor hour. The total standard cost per unit $of$ Coronado's product $is$

$$54\mathrm{.}50$

$$42\mathrm{.}50$

$$39\mathrm{.}50$

$$20\mathrm{.}00$