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During July, Nemo Ltd manufactured 500 units of a special multilayer fabric called Everflex. The following information from the Everflex production department pertains to July:

During July, Nemo Ltd manufactured 500 units of a special multilayer fabric called Everflex. The following information from the Everflex production department pertains to July:

Direct material purchased: 18 000 metres @ $10.40 per metre

$187 200

Direct material used: 9 500 metres @ $10.40 per metre

98 800

Direct labour: 2 100 hours @ $36.60 per hour

76 860

The standard prime costs for one unit of Everflex are as follows:

Direct materials: 20 metres @ $10 per metre

$200

Direct labour: 4 hours @ $38 per hour

152

Total standard prime cost per unit of output

$352

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