EB$3.$ L$08\mathrm{.}1$ Use the following information to create a standard cost card for production of one photography

drone from Drone Experts.

To make one drone it takes $2$ pounds of plastic material. The material can usually be purchased for $$25\mathrm{.}00$ per

pound. The labor necessary to build a drone consists of two types. The first type of labor is assembly, which

takes $10\mathrm{.}5$ hours. These workers are paid $$21\mathrm{.}00$ per hour. The second type of labor is finishing, which takes $7$

hours. These workers are paid $$25\mathrm{.}00$ per hour. Overhead is applied using labor hours. The variable overhead

rate is $$14\mathrm{.}00$ per labor hour. The fixed overhead rate is $$16\mathrm{.}00$ per hour.