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Direct material: 8 pounds at $ 1 0 . 0 0 per pound Direct labor: 5 hours at $ 1 3 per hour Variable overhead:

Direct material: 8 pounds at $10.00 per pound
Direct labor: 5 hours at $13 per hour
Variable overhead: 5 hours at $8 per hour
Total standard variable cost per unit
\table[[$80.00
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