Inputs Standard Quantity or Hours Standard Price Direct materials per Unit of Output:
Direct labor: 6.9 ounces, $7.40 per ounce
Variable manufacturing overhead: 0.5 hours, $27.70 per hour
The company's total standard cost per unit of output is:
a) $127.33
b) $181.58
c) $198.13
d) $217.40
