Total standard cost = $ 27.50 per unit
Explanation:
Given:
38 grams of material
$0.50 per gram
0.25 direct labor hours at $16.00 per hour
Overhead is at rate of $18 per direct labor hour
Direct material per unit = 38 * 0.50/g
= $19
Direct labor per unit = 0.25 hours * $ 16/hr
= $4
Overhead per unit = .25 hours * $18/hr
= $4.50
Total standard cost = $19+$4+$4.50
= $ 27.50
Total standard cost = $ 27.50 per unit
