Standard Product Costs Harrison Company manufactures product Q in its factory. Production of Q requires 3 pounds of material T, costing $7 per pound and 2 hours of direct labor, costing $10 per hour. The variable overhead rate is $6 per direct labor hour, and the fixed overhead rate is $9 per direct labor hour. What is the standard product cost for product Q?

Direct material			Answer
Direct labor			Answer
Variable overhead			Answer
Fixed overhead			Answer
Standard product cost per unit			Answer