26) Jazz Incs standard quantities for 1 unit of product include 3 pounds of materials and 2.0 labor hours. The standard prices/rates are $2.50 per pound and $13.50 per hour. The standard overhead rate is $9 per direct labor hour. The total standard cost of Jazz Incs product is

$27.00/unit

$22.50/unit

$52.50/unit

$7.50/unit