The standard rate per unit equals the variable portion of the predetermined overhead rate.
The Standard rate per unit refers to the accepted or budgeted rate per unit for a cost.
The Standard rate per unit is different from the Actual rate per unit because one is the estimated rate while the other is the realized rate.
The variable overhead refers to the costs of operating which fluctuates with the level of the business/manufacturing activity.
Therefore, the standard rate per unit which is expected to be paid for the variable overhead equals the predetermined overhead rate.
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