Janitor Supply produces an industrial cleaning powder that requires 40 grams of material at $0.10 per gram and .25 direct labor hours at $12.00 per hour.Overhead is assigned at the rate of $18 per direct labor hour.What is the total standard cost for one unit of product that would appear on a standard cost card?

Question

Quizplus · Accepted Answer

The total standard cost includes material cost (40g x $0.10 = $4.00), direct labor cost (0.25 hours x $12.00 = $3.00), and overhead cost (0.25 hours x $18.00 = $4.50). Adding these gives $4.00 + $3.00 + $4.50 = $11.50.

Janitor Supply Produces an Industrial Cleaning Powder That Requires 40