Direct materials $(30$ pounds & $$4\mathrm{.}80$ per pound$)$

Direct labor $(6$ hours @ $$14$ per hour$)$

Variable overhead $(6$ hours @ $$7$ per hour$)$

Fixed overhead $(6$ hours & $$9$ per hour$)$

Standard cost per unit

$\backslash$table$[[$$$144\mathrm{.}00$