Each chair manufactured by Dillon Industries requires 2.6 pounds of materials at a cost of $2.00 per pound, however, the waste and spoilage per chair is .3 pounds and .1 pounds, respectively. Dillion always takes the 2% discount for early payment of the invoice from its supplier. Freight and handling costs per pound are $.10 and $.07, respectively. Dillon's hourly wage rate has historically been $12.00 per hour, but a raise of $.30 per hour has just gone into effect. Payroll taxes and fringe benefits are $1.20 and $2.40 per hour, respectively. Each chair requires a standard production time of 1 hour and there is an allowance for rest periods and setup of .2 hours and .1 hours, respectively. The standard direct labor rate per hour is A)$ 12.00. B)$ 12.30. C)$15.60. D)$15.90. The standard direct materials price per pound is A)$1.96. B)$2.00. C)$2.13 D)$2.17

The standard direct materials quantity per unit is A)2.6 pounds B)2.7 pounds C)2.9 pounds D)3.0 pounds

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