Sunland Company produces a product that requires 2.60 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.30 pounds and 0.10 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight costs are $0.10 per pound, and receiving and handing costs are $0.07 per pound. The hourly wage rate is $12 per hour, but a raise which will average $0.30 will go into effect soon. Payroll taxes are $1:20 per hour, and employee benefits average $2.40 per hour. Standar Loroduction time is 2.50 hour per unit and the allowance for rest neribds and stetup is 0.70 hours and 0.10 hours, respectively The standand direct. labor hours per unit is 3.20 hours. . 3.30 hours 3.30 hours: 250 hour 2.60 hours