Trico Company set the following standard unit costs for its single product.

$\backslash$table$[[\backslash$table$[[$Direct materials $(30$ Ibs. e $$5\mathrm{.}10$ per Ib$.)],[$Direct labor $(8$ hrs$.$ e $$14$ per hr$.)],[$Factory overhead$-$Variable $(8hrs.$ $$6$ per hr$.)],[$Factory overhead$-$Fixed $(8$ hrs$.$ $$12$ per hr$.)]],\backslash$table$[[\backslash$table$[[$$$153\mathrm{.}00$