The following direct manufacturing labor information pertains to the manufacture of product Glu:

Time required to make one unit

2 direct labor hours

Number of direct workers

50

Number of productive hours per week, per worker

40

Weekly wages per worker

$500

Workers’ benefits treated as direct manufacturing labor costs

20% of wages

What is the standard direct manufacturing labor cost per unit of product Glu?

  1. $30
  2. $24
  3. $15
  4. $12