Swifty's standard quantities for 1 unit of product include 4 pounds of materials and 1.0 labor hours. The standard rates are $5 per pound and $7 per hour. The standard overhead rate is $12 per direct labor hour. The total standard cost per unit of Swifty's product is 0 $27.00. 0 $24.00. 0 $19.00. 0 $39.00