Direct materials (resin). . . . . . . . . . . . . . . . . . . . . . . . .	9.6 pounds per pot at a cost of $4.55 per pound
Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1.0 hour at a cost of $15.80 per hour
Standard variable manufacturing overhead rate. . . . .	$3.40 per direct labor hour
Predetermined fixed manufacturing overhead rate. . .	$6.00 per direct labor hour

Grow Right allocates variable and fixed manufacturing overhead to production based on standard direct labor hours.

Requirement 1. Compute the standard cost of each of the following inputs per pot: direct materials, direct labor, variable manufacturing overhead, and fixed manufacturing overhead. (Round your answers to the nearest cent.)

=

Standard cost of input

Part 2

Direct materials

pound

per pound

=

Part 3

Direct labor

hour

per hour

=

Part 4

Variable manufacturing overhead

hour

per hour

=

Part 5

Fixed manufacturing overhead

hour

per hour

=

Part 6

Requirement 2. Determine the standard cost of one flower pot. (Enter your answer to the nearest cent.)

The standard cost of one flower pot is

.