Amu Ltd manufactures Produce Callestemon. Information relating to this product is given below.

Each Callestemon uses 2kg of material Q at a standard cost of 30 per kg, 6 hours of labour at 10 per hour. Variable overheads have a standard cost of 15 per hour. The company has fixed production overheads of GH20,000 and is budgeting to produce 500 units. A standard profit of 100 is added to cost to determine standard price.

(i) You are require to prepare the standard cost card for product Callestemon.