The standard cost card for one unit of a finished product shows the following: Standard Quantity or Hours Standard Price or Rate Direct materials 12 feet $? per foot Direct labor 1.5 hours $ 12 per hour Variable manufacturing overhead 1.5 hours $ 8 per hour If the total standard variable cost for one unit of finished product is $78, then the standard price per foot for direct materials is:
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Home » Business » The standard cost card for one unit of a finished product shows the following: Standard Quantity or Hours Standard Price or Rate Direct materials 12 feet $? per foot Direct labor 1.5 hours $ 12 per hour Variable manufacturing overhead 1.