labor$-$hours $\text{'}$ and its standard cost card per unit is as follows:

Direct material: $5$ pounds at $$8\mathrm{.}00$ per pound

Direct labor: $3$ hours at $$15$ per hour

Variable overhead: $3$ hours at $$9$ per hour

Total standard variable cost per unit

$\backslash$table$[[$$$40\mathrm{.}00$