Georgia Custom Cabinet Company Is Setting Standard Costs for One

Georgia Custom Cabinet Company is setting standard costs for one of its products. The main material is cedar wood, sold by the board foot. The current cost of cedar wood is $2.00 per board foot from the supplier. Delivery costs are $0.25 per board foot. Carpenters' wages are $22.00 per hour. Payroll costs are $3.60 per hour and benefits are $3.00 per hour. How much is the direct materials price standard (per -board foot) ?

A) $2.25 per board foot
B) $2.00 per board foot
C) $1.75 per board foot
D) $22.00 per board foot