Answer:
The right solution is "$78.55".
Explanation:
The given values are:
Material cost,
= $5 per pound
Average freight costs,
= $0.25 per pound
Downtime average,
= 0.40 hours per unit
According to the question,
The direct material cost per unit will be:
=
=
=
= ($)
The direct labor will be:
=
=
= ($)
Manufacturing overhead will be:
=
=
= ($)
hence,
The standard cost per unit will be:
=
=
= ($)