Lilith clothing manufacturers a single style of designer jeans. each pair is hand cut and hand sewn with unique designs 2 yards of materials which costs $17 per yard and requires 3 hours of direct labor. Direct labor costs $15 per hour; the variable overhead rate is $7 per direct labor hour and the fixed overhead rate is$4 per direct labor hour.

whats is the standard cost for each pair of designer jeans produced?