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Mover Company has developed the following standards for one of its products: Direct materials: 7.5 pounds x $8 per pound Direct labor: 2 hours x

Mover Company has developed the following standards for one of its products:

Direct materials: 7.5 pounds x $8 per pound
Direct labor: 2 hours x $12 per hour

The variable standard cost per unit for materials and labor is:

a.

$98

b.

$84

c.

$74

d.

$38

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