Sport Runner,Inc Compute the Standard Unit Cost for a Nylon Shorts Set

Essay

Sport Runner,Inc.,produces a complete line of men's running apparel.The nylon short set is a very popular item in the southern states.During June,the company's records revealed the following information about the production of the nylon shorts set:
$$\begin{array} {lll } \text { Standards: } & \text { Direct materials } & \text { 4 yards@\$2.50 per yard } \\& \text { Direct labor } & 1.5 \text { hour } @ 9 \text { per hour } \\&\text { Overhead: } & \\ &\text { varable } &\text { \$5.00 per direct labor hour } \\&\text { Fixed } & \text { \$5.50 per direct labor hour }\end{array}$$
Compute the standard unit cost for a nylon shorts set.