1. Janitor supply produces an industrial cleaning powder that requires 40 grams of material at $0.10 per gram and .25 direct labor hours at $12.00 per hour. Overhead is assigned 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?

a. $7.00 b. $8.50 c. $11.50 d. $7.50 e. $25.00

2. Cahuilla Corp. predicts the following sales in units for the coming four months: April- 240, May- 280, June- 300, July- 240. Each month's ending finished goods inventory should be 40% of the next month's sales. March 31 finished goods inventory is 96 units. A finished unit requires five pounds of direct material B. The March 31 Raw material inventory is 200 pounds of B. Each months ending Raw materials inventory should be 30% of the following months production needs. The budgeted production for May is:

a. 232 units b.168 units c. 400 units d. 280 units e. 288 units