Standard Cost Sheet. Hermes Enterprises, of Patras, Greece, installed a standard cost system to achieve better cost control and to facilitate the task of charging costs to its product. The company produces specialized square bricks, known as Chi Squares. Each brick requires six kilograms of direct materials that cost (in drachmas) Dr300 per kilogram. The standard calls for two hours of direct labor time with a rate of Dr1,500 per hour. Manufacturing overhead is applied on the basis of machine hours at the rate of Dr800 per machine hour. The product uses 1.5 machine hours. Three-fourths of the manufacturing overhead rate is for fixed costs.

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Prepare a standard cost sheet that shows the standard cost per brick.