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liew Policies Current Attempt in Progress Vaughn's standard quantities for 1 unit of product include 5 pounds of materials and 2.0 labor hours. The standard rates are $2 per pound and $7 per hour. The standard overhead rate is $6 per direct labor hour. The total standard cost per unit of Vaughn's product is \begin{tabular}{|c} $26.00 \\ $15.00 \\ $24.00 \\ $36.00 \end{tabular}