Salik Sdn Bhd is the producer of industrial lubricant made from palm oil waste. The following is data that have been collected prior to production in the beginning of $2023.$

Direct materials $($Per unit product$)$ Kg Rm

Raw Materials $1$ Usage $4\mathrm{.}002\mathrm{.}00$

Direct labor $($Per unit product$)$ DLH$($Hours$)$ Rate

Direct labor Cost $102\mathrm{.}50$

Variable Overheads DLH Rate

Variable overheads: $($per direct labor

hour$)$

$10\mathrm{.}002\mathrm{.}00$

a$.$ Calculate the Standard Variable Cost Per Unit for each of the manufacturing cost.