A company makes product X and to meet demand of 1,000 units, it has budgeted to use the following resources per unit of product X : Variable overheads are allocated at a rate of $5 per kg of material B used. Fixed overheads are $50,000 and are absorbed based on the quantity of material A used. What is the standard full cost per unit of product X (to two decimal places)? A company makes product X and to meet demand of 1,000 units, it has budgeted to use the following resources per unit of product X : Variable overheads are allocated at a rate of $5 per kg of material B used. Fixed overheads are $50,000 and are absorbed based on the quantity of material A used. What is the standard full cost per unit of product X (to two decimal places)