Marley Office Goods budgeted 12,000 and produced 11,000 tape dispensers during June. Resin used to make the dispensers is purchased by the pound. Standards and actual costs follow for June: Standard Actual Materials 2 pounds @ $5.00 a pound 20,900 pounds @ $4.90 a pound Labor .25 hours @ $15.00 per hour 2,700 hours @ $15.30 per hour Variable Overhead $3.25 per dispenser $36,500 Fixed Overhead $1.50 per dispenser $17,250 How much is the standard cost of one tape dispenser?