The standards to produce one table at Rose Supply are shown below. In the past month, the company produced 2,500 tables and incurred actual costs of $235,000, which included direct materials, $160,000; direct labor, $47,900; and factory overhead, $27,100. Calculate the standard cost per unit.

Standard

Cost Standard price Quantity per unit

Direct meterials $10.32 per sq. yd 6 sq. yds

Direct labor $9 per hr 2.15 hrs

Factory Overhead $4.80 per hr 2.15 hrs