Marigold Corp produces a product that requires 2.60 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.30 pounds and 0.10 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 per hour, buta raise which will iverage $0,30 will go into effect soon, Payroll tawes are $1.20 per hour, and employee benefits average $2.40 per hour. Standard production time is 2.50 hour per unit, and the allowance for rest periods and setup is 0.30 hours and 0.20 hours, respectively. The standard dicect labor hours per unit is 250 hour. 2.70 hours 3.00 hours 280 hours