Question: Exhibit A* Raw material: Frame: 1.02 frames at $8.00 per frame Stringing materials: 22 feet at $0.13 per foot Per Racket $ 8.16 2.86



Exhibit A* Raw material: Frame: 1.02 frames at $8.00 per frame Stringing materials: 22 feet at $0.13 per foot Per Racket $ 8.16 2.86 Direct labor: 0.3 hours at $14.40 per hour Variable overhead 4.32 3.66 Fixed overhead 5.00 Total standard cost per tennis racket $24.00 *Standard costs are calculated for a production volume (denominator level of activity) of 25,000 units each month.
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