The frog company is planning to produce 3.000 units of product in 2021. Each unit requires 3 pounds of materials at $6 per pound and a half hour of labor at $16 per hour. The overhead rate is 75% of direct labor.

(A) Compute the budgeted amount for 2021 for direct materials to be used, direct labor and applied overhead.

(B) Compute the standard cost of one unit of product.