Safe and Sound Limited (SSL) produces chain link fencing for security fencing.

The standard prime costs for each metre of fencing is given below:

During the year SSL produced 150,000 linear metres of their chain link product.

Actual costs during the period:

Standard prime costs: Standard Material Input cost per unit 400.0 metres wire $040 per rnetn 5 150.00 Standard labour coats 0.25 hour $12.00 per hour S 10.50 Total standard product cost per unit 5 110.50