Blue Spruce, Inc. is planning to produce $2,510$ units of product in $2022.$ Each unit requires $3$ pounds of materials at $$7$ per pound and a half hour of labor at $$18$ per hour. The overhead rate is $70\%$ of direct labor.

$($a$)$

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Compute the budgeted amounts for $2022$ for direct materials to be used, direct labor, and applied overhead.

$($b$)$

Compute the standard cost of one unit of product. $($Round answer to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Standard Cost

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