Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. $\begin{array}{lr}
\text { Direct materials quantity standard } & 3 \text { pounds per product } \
\text { Direct labor time standard } & 5 \text { hours per product } \
\text { Direct materials price standard } & \$ 10 \text { per pound } \
\text { Direct labor rate standard } & \$ 9 \text { per hour } \
\text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \
\text { Standard fixed overhead rate } & \$ 10 \text { per labor hour }
\end{array}$
The standard unit cost for direct labor is

Question

Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. $\begin{array}{lr}
 \text { Direct materials quantity standard } & 3 \text { pounds per product } \
\text { Direct labor time standard } & 5 \text { hours per product } \
\text { Direct materials price standard } & \$ 10 \text { per pound } \
\text { Direct labor rate standard } & \$ 9 \text { per hour } \
\text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \
\text { Standard fixed overhead rate } & \$ 10 \text { per labor hour }
\end{array}$ 
The standard unit cost for direct labor is

Quizplus · Accepted Answer

The standard unit cost for direct labor is calculated by multiplying the direct labor time standard (5 hours per product) by the direct labor rate standard ($9 per hour), which equals $45.

Ewing Corporation's Controller Has Developed the Cost and Usage Data