Oxnard Industries produces a product that requires 2.2 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.4 pounds and 0.3 pounds, respectively. The purchase price is $4 per pound, but a 3% discount is usually taken. Freight costs are $0.4 per pound, and receiving and handling costs are $0.05 per pound. The hourly wage rate is $13 per hour, but a raise which will average $0.40 will go into effect soon. Payroll taxes are $1.50 per hour, and fringe benefits average $1 per hour. Standard production time is 1.6 hour per unit, and the allowance for rest periods and setup is 0.1 hours and 0.3 hours, respectively. a. 2.5 r u oo 2.00 4.33 e. 13.4 a. The standard direct materials price per pound is __ 15.9 b. The standard direct materials quantity per unit is ___ f. The standard direct labor rate per hour will be _ g. The standard direct labor hours per unit is _. 14.9 - Y 1. 3.88 m.1.6 n. 13