Flandro Company uses a standard cost system and sets predetermined overhead rates on the basis of direct labor-hours. The following data are taken from the company's budget for the current year: Denominator activity (direct labor-hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost 5,000 $25,000 $59,000 The standard cost card for the company's only product is given below: Direct materials, 3 yards at $4.40 per yard Direct labor, 1 hour at $12 per hour Manufacturing overhead, 140% of direct labor cost Standard cost per unit $13.20 12.00 16.80 4210