Widgets require 1/2 pound of material that costs $4 per pound. Direct labour is 1/4 hour at $20 per hour. Manufacturing overhead is applied based on direct labour at a cost of $12 per hour. The unit product cost for widgets is $

Widgets require 1/2 pound of material that costs $4 per pound. Direct labour is 1/4 hour at $20 per hour. Manufacturing overhead is applied based on direct labour at a cost of $12 per hour. The unit product cost for widgets is $