A company makes concrete statues. Each statue requires 10 pounds of concrete at $2 per pound and 0.2 direct labor hours at $30 per hour. Overhead is assigned at the rate of $80 per labor hour. What is the standard cost to make one unit and the total that would appear on the standard cost card?

the standard cost to make one unit is  $42

Explanation:

Standard Costing is the Cost established from the firm`s Past experience.

Standard Costing Calculation for Concrete statues

Material

Concrete (10 pounds×$2)                                $20

Labor

Direct Labor( 0.2 direct labor hours × $30)     $6

Overheads

Allocated ($80×0.2 direct labor hours)          $16

Total                                                                  $42

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