Berghof Foods Manufactures Various Gourmet Ethnic Food Products

Berghof Foods manufactures various gourmet ethnic food products. Production of its specialty hummus requires a half pound of material per container, which costs $12 per pound and requires 45 minutes (i.e., 0.75 hour) of direct labor. Direct labor costs $20 per hour; the variable overhead rate is $10 per direct labor hour; and the fixed overhead rate is $6 per direct labor hour.
What is the standard cost for each container of specialty hummus produced?

A) $21.00 per container
B) $28.50 per container
C) $33.00 per container
D) $48.00 per container
E) None of the above