Standard Cost Sheet. Murry Company manufactures special electronic equipment and parts. It has adopted a standard cost system with separate standards for each part. A special electronic "black box" has standards set with the following components. Materials include both iron and copper. Each "black box" requires 5 sheets of iron which cost \(\$ 3\) per sheet and 4 spools of copper at \(\$ 3.50\) per spool. Four hours of direct labor are needed for producing each box, and the standard rate per hour is \(\$ 6\). Overhead costs are charged to products on the basis of direct labor time. The overhead rates are \(\$ 3\) per hour for variable costs and \(\$ 2\) per hour for fixed costs.

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Prepare a standard cost sheet that shows the standard cost per unit for each "black box."