Answer:
Total unitary cost= $160
Explanation:
Giving the following information:
The manager at Chair Outlet reported the standard direct material cost per chair was 4 yards of cloth of input allowed per each chair (output unit) manufactured, at $40 standard price per yard.
The standard direct material cost per chair is the total theoretical cost that would be incurred for each chair.
Total unitary cost= 4 yars* $40= $160
