Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. Direct materials quantity standard 3 pounds per product Direct labor time standard 5 hours per product Direct materials price standard $10 per pound Direct labor rate standard $ 9 per hour Standard variable overhead rate $ 5 per labor hour

Standard fixed overhead rate $10 per labor hour The standard unit cost for direct labor is
a. $45.
b. $27.
c. $135.
d. $9.


A

Business

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