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Janitor Supply produces an industrial cleaning powder that requires 40 grams of material at $0.08 per gram and .25 direct labor hours at $10.00 per

Janitor Supply produces an industrial cleaning powder that requires 40 grams of material at $0.08 per gram and .25 direct labor hours at $10.00 per hour. Overhead is applied at the rate of $13.20 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card?

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