=+5. The Carberg Corporation manufactures and seIls a single product.

The cost system used by the company is a standard cost system.

The standard cost per unit of product is shown below:

Material- one pound plastic @ f2.00 f2.00 Direct labour 1.6 hours @ f4.00 6.40 Variable overhead cost 3.00 Fixed overhead cost 1.45 f12.85