Check my work View previous attempt 9 Exercise 10B-3 Standard Cost Flows [LO10-5 Bowen Company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. Its predetermined overhead rate includes $1,000,000 of fixed overhead in the numerator and 50,000 direct labor-hours in the denominator. The company purchased (with cash) and used 46,000 yards of raw materials at a cost of $11.20 per yard. Its direct laborers worked 20,700 hours and were paid a total of $291,400. The company started and completed 9,500 units of finished goods during the period. Bowen's standard cost card for its only product is as follows: 11.12 points Print Standard Quantity or Standard Price or Rate Standard Cost Inputs Direct materials Direct labor Fixed manufacturing overhead Hours 4.4 yards 17.00 per yard 3.8 hours 14.00 per hour 3.8 hours $20.00 per hour 74.80 53.20 76.00 $204.00 Total standard cost per unit