3 4 Somerset's coffee shop at the Farmer's Market makes fruit salads as a refreshing and healthy snack for its customers. Each fruit salad requires kilogram of fruit, which costs $7.00/kg. The owner pays his staff $22/hr. Each salad requires 3 minutes of variable overhead time at a cost of $0.24 per salad. Calculate the standard cost for direct materials, direct labour, and variable overhead for the fruit salad operation. First, find the standard cost for the direct materials of the fruit salad operation. Select the labels and then enter the amounts. (Round quantities to two decimal places. Round costs to the nearest cent.) Direct materials standard cost X Now, find the standard cost for the direct labour of the fruit salad operation. Select the labels and then enter the amounts. (Round quantities to two decimal places. Round costs to the nearest cent.) x ( X ) = Direct labour standard cost = What is the standard cost for variable overhead for the fruit salad operation? (Round to the nearest cent.) The standard variable overhead is $