TOTES CASE STUDY--Version EXHIBIT 2-8: Standard Cost Card EXHIBIT 2-B ....S Standard Cost Card Hints Production Level 600,000 totes Total Cost Standard Cost cost per tote 2L Direct Materials Find estimated per unit o b costs for current year's production level using information from CoGS on Exhibit 1-B Fabric Webbing 2.5017 Total Direct Materials Cost per tote Direct Labor Cutting Sewing Printing 90,0001 Total Direct Labor Cost per tote Manufacturing Overhead Total Estimated Manufacturing Overhead Cost per tote Total Product Costs per tote Costs for each job are tracked using a Job Cost Record (Exhibit 2-C). The Job Cost Record is found after copies of the Materials Requisition form and Labor Time Records for the period. Use the information on these documents to complete the Job Cost Record for Phineas Phil's Specialty Market order of 1,000 Red Grocery Totes with logos. 13