The Green Company Makes Chairs for Which the Following Standards

The Green Company makes chairs for which the following standards have been developed: $$\begin{array} { l l l } & \text { Standard Inputs } & \text { Standard Price } \\& \text { Expected for E ach } & \text { Expected per } \\& \text { Unit of Output } & \text { Unit of Output } \\\text { Direct materials } & \text { 10 pounds } & \$ 4 \text { per pound } \\\text { Direct labor } & \text { 2 hours } & \$ 23 \text { per hour }\end{array}$$ 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) $44.00
B) $46.00
C) $40.00
D) $19.00