Janitor Supply produces an industrial cleaning powder that requires 28 grams of material at $0.50 per gram and 0.10 direct labor hours at $18.00 per hour. Overhead is applied at the rate of $19 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card?

Standard cost per unit = $17.7

Explanation:

Giving the following information:

Direct material:

28 grams of material at $0.50 per gram

Direct labor:

0.10 direct labor hours at $18.00 per hour.

Overhead is applied at the rate of $19 per direct labor hour.

The standard product cost is calculated using the direct material, direct labor, and allocated overhead:

Standard cost per unit = 28*0.5 + 0.1*18 + 19*0.10 = $17.7