as$/$ui$/$v$2/$assessment$-$player$/$index$.$html$?$launchld$=$c$9$f$06$bfb$-$d$2$e$1-402$a$-98$ad$-7$bfcc$290$c$6$bd#$/$question$/0$

Question $1$ of $5$

$\frac{0}{2}$

Your answer is incorrect.

Brenda Company has gathered the following information about its product.

Direct materials: Each unit of product contains $3\mathrm{.}1$ pounds of materials. The average waste and spoilage per unit produced under normal conditions is $0\mathrm{.}9$ pounds. Materials cost $$1$ per pound, but Brenda always takes the $5\%$ cash discount all of its suppliers offer. Freight costs average $$0\mathrm{.}30$ per pound.

Direct labor. Each unit requires $1\mathrm{.}6$ hours of labor. Setup, cleanup, and downtime average $0\mathrm{.}1$ hours per unit. The average hourly pay rate of Brenda's employees is $$10\mathrm{.}6.$ Payroll taxes and fringe benefits are an additional $$3\mathrm{.}1$ per hour.

Manufacturing overhead. Overhead is applied at a rate of $$4\mathrm{.}1$ per direct labor hour.

Compute Brenda's total standard cost per unit. $($Round answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

Total standard cost per unit $