Janitor supply produces an industrial cleaning powder that requires 27 grams of material at $0.20 per gram and 0.35 direct labor hours at $15.00 per hour. overhead is applied at the rate of $14 per direct labor hour. what is the total standard cost for one unit of product that would appear on a standard cost card?

To calculate the total standard cost for one unit of the industrial cleaning powder, we need to sum up the costs of material, direct labor, and overhead.

1. Material Cost: The material cost is the amount of material used per unit times the cost per gram. We have 27 grams of material at $0.20 per gram. So, the material cost is: Material Cost = 27 grams * $0.20/gram = $5.40

2. Direct Labor Cost: Direct labor cost is the amount of direct labor hours required per unit times the cost per hour. The product requires 0.35 hours of labor at $15.00 per hour. So, the direct labor cost is: Direct Labor Cost = 0.35 hours * $15.00/hour = $5.25

3. Overhead Cost: Overhead is applied at a rate per direct labor hour. With an overhead rate of $14 per direct labor hour and 0.35 hours of labor needed, the overhead cost is: Overhead Cost = 0.35 hours * $14/hour = $4.90

Now, to find the total standard cost for one unit, we add all the costs together:

Total Standard Cost = Material Cost + Direct Labor Cost + Overhead Cost Total Standard Cost = $5.40 + $5.25 + $4.90 Total Standard Cost = $15.55

So, the total standard cost for one unit of the industrial cleaning powder that would appear on a standard cost card is $15.55.