Q 11.24: Sports Outfitters manufactures athletic shoes. The direct materials price list for each shoe is as follows: 0.25 pounds of rubber for sole, $14.00 per pound 0.4 yards of cloth for outer shoe, $4.75 per yard 0.3 yards of cloth for inner lining, $2.18 per yard Thread, $0.15 Laces, $0.34 Allowance for waste, $0.07 Direct labor includes molders, cutters, and sewers. Standard direct labor hours per shoe are 0.3 hours for molding, 0.2 hours for cutting, and 0.75 hours for sewing. The standard direct labor rate per hour is $9.25 fi all employees. Manufacturing overhead at Sports Outfitters is expected to be $2,684,291 per year based on an estimated annual direct labor cost of $2,418,367. The company applies overhead based upon direct labor cost. What is the standard manufacturing overhead cost per pair of shoes