27

Janitor Supply produces an industrial cleaning powder that requires 38 grams of material at $0.50 per gram and 0.25 direct labor hours at $16.00 per hour. Overhead is applied 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?

Multiple Choice

• $8.50.

• $41.50.

• $27.50.

• $23.00.

• $23.50.