Standard Gears Produces Lawn Mower Gears How Much Is the Standard Cost of Each Lawn Mower

Standard Gears produces lawn mower gears. It uses units as the cost driver for overhead. The following information was provided concerning its standard cost system:
$\begin{array}{ll}\text { Actual Data }&\text { Budgeted and Standard Data }\\\begin{array}{|l|c|}\hline \text { Produced } & 12,400 \text { units } \\\hline \text { Materials purchased } & 4,650 \text { lbs. for a total cost of } \$ 32,550 \\\hline \text { Materials used } & 4,700 \text { lbs. } \\\hline \text { Labor worked } & 7,460 \mathrm{hrs} \text {. costing } \$ 79,822 \\\hline \text { Actual overhead } & \text { Fixed: } \$ 84,800 \\&\text { Variable } \$ 36,100\\\hline\end{array}&\begin{array}{|l|c|}\hline \text { Budgeted units } & 12,500 \text { units } \\\hline \text { Budgeted materials } & 0.401 \mathrm{1b} @ \$ 7.10 \text { per } 1 \mathrm{~b} . \\\hline \text { Budgeted labor } & 36 \text { minutes @ } \$ 11.00 \text { per hour } \\\hline \text { Budgeted variable overhead } & \$ 35,625 \\\hline \text { Budgeted fixed overhead } & \$ 85,500\\\\\hline \end{array}\end{array}$
How much is the standard cost of each lawn mower gear?

A) $25.59
B) $19.13
C) $9.44
D) $19.28