2. Direct materials, 2.5 yards @ $8.60 per yard ... $21.50
Direct labor, 3 DLHs* @ $12.00 per DLH... 36.00
Variable overhead, 3 DLHs @ $1.90 per DLH ... 5.70
Fixed overhead, 3 DLHs @ $5.60 per DLH... 16.80
Total standard cost per unit ... $80.00
*30,000 DLHs ÷ 10,000 units = 3 DLHs per unit.
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