Jorgensen Corporation uses standard costs with its job order cost accounting system. In January, an order (Job No. 12) for 1,000 units of Product B was received. The standard cost of one unit of Product B is as follows. Direct materials Direct labor Overhead Standard cost per unit 3 pounds at $1.30 per pound $3.90 1.30 hour at $9.00 per hour 11.70 2 hours (variable $4.00 per machine hour; fixed $3.00 per machine hour) 14.00 $29.60