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12Brown Protein Powder produces a dietary supplement. The standard cost of producing one unit is: Material (1.30 pounds × $2.30)$2.99 Labor (1.20 hours × $10.00)12.00 Overhead? Standard variable overhead is $8.00 per unit, and fixed annual overhead is $100,800. At the start of 2014, expected production was 25,200 units. During 2014, 30,000 units were produced. The following information, related to actual costs incurred in 2014, is available: 1.Purchased 40,000 pounds of material for $84,400. 2.Used 39,010 pounds of material. 3.Worked 32,455 labor hours costing $371,700. 4.Actual overhead incurred was $325,600. Compute the standard overhead rate per unit. (Round answer to 2 decimal places, e.g. 15.25.)