Direct material $(30$ pounds $$2\mathrm{.}00$ per pound$)$

Direct labor $(20$ hours e $$4\mathrm{.}50$ per DLH$)$

Variable overhead $(20$ hours e $$2\mathrm{.}90$ per DLH$)$

Fixed overhead $(20$ hours e $$1\mathrm{.}20$ per DLH$)$

Standard cost per unit

The $)$ total overhead rate per direct labor hour $($DLH$)$ is based on a predicted activity level of $40\mathrm{.}950$ units, which is $65\%$ of the factory's capacity of $63,000$ units per month. The following monthly flexible budget information is available.

$\backslash$table$[[,$Operating Levels $(\%$ of capacity$)],[$Flexible Budget,$66\%,65\%,70\%$