Required information [The following information applies to the questions displayed below.] Antuan Company set the following standard costs per unit for its product. Direct materials (4.0 pounds @ $5.00 per pound) Direct labor (1.9 hours @ $14.00 per hour) Overhead (1.9 hours @ $18.50 per hour) Standard cost per unit $ 20.00 26.60 35.15 $ 81.75