A Company establishes the following standards for the costs of one unit of its product. The standardproduction overhead costs per unit are based on direct-labor hours. Calculation for standard per unit cost is as follows:

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Std Cost Std Qty Std Price/Rate Direct Material $ 24.75 3.00 kg $ 8.25 per kg Direct Labor $ 20.00 2.00 hour $ 10.00 per hour Variable Overhead $ 20.00 2.00 hour $ 10.00 per hour Fixed Overhead* $ 15.00 2.00 hour $ 7.50 per hour Total $ GA 79.75 Std Cost Std Qty Std Price/Rate Direct Material $ 24.75 3.00 kg $ 8.25 per kg Direct Labor $ 20.00 2.00 hour $ 10.00 per hour Variable Overhead $ 20.00 2.00 hour $ 10.00 per hour Fixed Overhead* $ 15.00 2.00 hour $ 7.50 per hour Total $ GA 79.75