Heritage Furniture Co. uses a standard cost system. one of company's most is an Oak entertainment center that looks like an old icebox but houses a television, stereo, or ot\xex electronic components. The per-unit standard costs of the entertainment center, mal" volume of 1,000 units per month, are as follows. Direct materials, 100 board-feet of wood at $1.30 per foot . Direct labor, 5 hours at $8.00 per hour Manufacturing overhead (applied at $22 per unit) Fixed ($ 15,000 + 1 ,OOO units of normal production) . Variable Total standard unit cost . 40.00 Sl%.oo 7.00 22.00