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 } & 4 \text { yards @ } \$ 2.50 \text { per yard } \\& \text { Direct labor } & 1.5 \text { hour } @ \$ 9 \text { per hour }\\&\text {Overhead:}\\&\text {Variable }&\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.