Please answer the question below :

Shazam Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct Materials - 1 pound plasticat $7 per pound 5 7 Direct Labour - 1,6 hours at $12 per hour 5 19,2 Variable Manufacturing Overhead 12 Fixed Manufacturing Overhead 4 Total Standard Cost per Unit $ 42,2Direct Materials (5.100 pounds) 36.720 Direct Labour (7.500 hours) 5 93.750 Variable Overhead 59.700 Fixed Overhead 21.000 Total Manufacturing Cost 5211.170