Data table At the beginning of 2017, DDC budgeted annual production of 400,000 doorknobs and adopted the following standards for each doorknob: Direct materials (brass) Input 0.3 kg. @ $11/kg. Cost/Doorknob $ 3.30 Direct manufacturing labour 1.2 hours @ $18/hour 21.60 Manufacturing overhead: Variable $6/kg. x 0.3 kg. 1.80 4.20 Fixed $14/kg. x 0.3 kg. $ 30.90 Standard cost per doorknob