The Patriot Company Makes Chairs for Which the Following Standards

The Patriot Company makes chairs for which the following standards have been developed: $\begin{array}{cc}&\text { Standard Inputs } & \text { Standard Frice } \\&\text { Expected for Each } & \text { Expected per } \\&\text { Unit of Output } & \text { Unit of Output }\\\hline\text { Direct materials } & 13 \text { pounds } & \$ 3 \text { per pound } \\\text { Direct labor } & 2 \text { hours } & \$ 23 \text { per hour }\end{array}$ Production of 250 chairs was expected in March, but 300 chairs were actually completed. Direct materials purchased and used were 2,700 pounds at an actual price of $4.40 per pound.Direct-labor cost for the month was $10,620, and the actual pay per hour was $19.00._____ is the standard direct-material cost for each chair produced.

A) $19.00
B) $39.00
C) $44.00
D) $46.00