Flower City

Ceramics produces large planters to be used in urban landscaping projects. A special earth clay is used to make the planters. The standard quantity of clay used for each planter is

24

pounds. The company uses a standard cost of

$2.00

per pound of clay.

Flower City

produced

3,250

planters in May. In that month,

81,250

pounds of clay were purchased and used at the total cost of $156,000