ABC ltd has the following overhead costs.
$ No. of cost drivers

Quality 90000 450 inspection

The process set up 135000 450 setups

Purchasing 105000 1000 purchase orders

Customer order 120000 2000 customers

processing

Occupancy costs 150000 75000 machine hours

ABC makes a standard product Glaze. The cost details are as follows.

Unit material costs $0.50

Unit labor costs $0.40

Total production for the coming year 1000000 units

No. of production runs 50

No. purchase order required 50

No. customer orders 10

Units machine time 3 minutes

The product is inspected once at the end of each production run

Required: 

Calculated standard cost of Glaze.