J. c coats inc. carefully develops standards for its coat making operation. its specifications call for 2 square yards of wool per coat. the budgeted price of wool is $44 per square yard. the actual price for the wool was $36 and the usage was only 1.70 yards of wool per coat. what would be the standard cost per output for the wool?
a.$61.20 per coat
b.$72.00 per coat
c.$88.00 per coat
d.$74.80 per coat
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