Janitor Supply produces an industrial cleaning powder that requires 40 grams of material at $0.10 per gram and 0.25 direct labor hours at $12.00 per hour.Overhead is applied 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, labor, and overhead costs. Material cost is 40 grams x $0.10 = $4.00. Labor cost is 0.25 hours x $12.00 = $3.00. Overhead is 0.25 hours x $18.00 = $4.50. Total cost is $4.00 + $3.00 + $4.50 = $11.50.

Janitor Supply Produces an Industrial Cleaning Powder That Requires 40