Standard Product Costs Harrison Company manufactures product Q in its factory. Production of Q requires 3 pounds of material T, costing $7 per pound and 2 hours of direct labor, costing $10 per hour. The variable overhead rate is $6 per direct labor hour, and the fixed overhead rate is $9 per direct labor hour. What is the standard product cost for product Q? Direct material Direct labor Variable overhead Fixed overhead Standard product cost per unit $