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26. Una empresa que fabrica bates de bisbol requiere 2 libras de madera a $9 la libra y 0,25 horas de mano de obra directa

26. Una empresa que fabrica bates de bisbol requiere 2 libras de madera a $9 la libra y 0,25 horas de mano de obra directa a $12 la hora. Si los gastos generales se asignan a razn de $20 por hora de mano de obra directa, el costo estndar por unidad es de $41.

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