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Current Attempt in Progress Sheridan Company produces a product that requires 26 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.3 pounds and 0.1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight costs are $ 0.1 per pound, and receiving and handling costs are $0.07 per pound. The hourly wage rate is $ 10 per hour, but a raise which will average $0.30 will go into effect soon. Payroll taxes are $ 1.20 per hour, and fringe benefits average $ 240 per hour. Standard production time is 1 hour per unit, and the allowance for rest periods ds and setup is 0.2 hours and 0.1 hours, respectively The standard direct labor rate per hour is O $13.90 O $10.30 O $10.00 O $13.60 Waterway Industries produces a product that requires 2.6 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.3 pounds and 0.1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken Freight costs are $ 0.10 per pound, and receiving and handling costs are $ 0.07 per pound. The hourly wage rate is $ 12.00 per hour, but a raise which will average $0.30 will go into effect soon. Payroll taxes are $ 1.20 per hour, and fringe benefits average $2.40 per hour. Standard production time is 1.5 hour per unit, and the allowance for rest periods and setup is 0.2 hours and 0.3 hours, respectively. The standard direct labor hours per unit is O 2.0 hours. 1.7 hours. O 1.8 hours O 1.5 hour. View Policies Current Attempt in Progress Oriole's standard quantities for 1 unit of product include 3 pounds of materials and 1.5 labor hours. The standard rates are $5 per pound and $ 7 per hour. The standard overhead rate is $8 per direct labor hour. The total standard cost of Oriole's product is O $37.50 $20.00 O $25.50 0 $ 22.50. A company developed the following per-unit standards for its product: 2 pounds of direct materials at $8 per pound. Last month, 1500 pounds of direct materials were purchased for $5700. The direct materials price variance for last month was O $6300 unfavorable. O $6300 favorable. o $3150 favorable O $ 5700 favorable