Answer:
The answer is <u>"$15.55".</u>
Explanation:
material = 27 grams
per gram rate = $0.20
direct labor hours = 0.35
direct labor rate = $15.00 per hour
overhead labor cost = $14 per hour
So, we are going to find the standard cost, first we calculate the cost of direct materials, direct labor, and overhead per unit.
After finding these, we have to add up these amounts to find the standard cost.
Now, first we calculate cost of direct materials;
= material x per gram rate
= 27 X $0.20
= $5.4
Direct labor cost;
= direct labor rate x direct labor hours
= $15.00 x 0.35
= $5.25
Overhead per unit cost;
= overhead labor cost x labor hours
= $14 x 0.35
= $4.9
Now add all these amount;
Total standard cost for one unit = $5.4 + $5.25 + $4.9
<u>= $15.55</u>
