Marley office goods budgeted 12,000 and produced 11,000 tape dispensers during june. the resin used to make the dispensers is purchased by the pound. standards and actual costs follow for june: standard actual materials 2 pounds @ $5.00 a pound 20,900 pounds $4.90 a pound labor .25 hours $15.00 per hour 2,700 hours $15.30 per hour variable overhead $3.25 per dispenser $36,500 fixed overhead $1.50 per dispenser $17,250. how much is the standard cost of one tape dispenser?

standard cost = $18.50 per dispenser

Explanation:

given data

                     standard                                             actual cost

Materials = 2 pounds @ $5.00 a pound        20,900 pounds $4.90 a pound

Labor =     .25 hours $15.00 per hour              2,700 hours $15.30 per hour

Variable Overhead = $3.25 per dispenser                 $36,500

Fixed Overhead =  $1.50 per dispenser                      $17,250

to find out

standard cost of one tape dispenser

solution

first we get here Materials cost and labor cost that is

Materials  = 2 pounds @ 5 per pound

material = $10

and  

Labor = 0.25 Hrs @ 15 per hour

labor = $3.75

and Variable cost is  $3.25 and Fixed Cost is  $1.50

so standard cost will be here as

standard cost = $10 + $3.75 + $3.25 + $1.50

standard cost = $18.50 per dispenser

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