Computing a Standard Unit Cost

SE 3. Using the information that follows, compute the standard unit cost of Product MZW:

Direct materials quantity standard

5 pounds per unit

Direct materials price standard

$10.20 per pound

Direct labor time standard

0.2 hour per unit

Direct labor rate standard

$10.75 per hour

Variable overhead rate standard

$7.00 per machine hour

Fixed overhead rate standard

$11.00 per machine hour

Machine hour standard

3 hours per unit