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Janitor Supply produces an industrial cleaning powder that requires 38 grams of material at $0.50 per gram and 0.25 direct labor hours at $16.00 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?

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Total standard cost = $ 27.50 per unit

Explanation:

Given:

38 grams of material

$0.50 per gram

0.25 direct labor hours at $16.00 per hour

Overhead is at rate of $18 per direct labor hour

Direct material per unit = 38 * 0.50/g

                                    = $19

Direct labor per unit = 0.25 hours * $ 16/hr

                               = $4

Overhead per unit = .25 hours * $18/hr

                             = $4.50

Total standard cost = $19+$4+$4.50

                               = $ 27.50

Total standard cost = $ 27.50 per unit

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