Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. 
The total standard unit cost is
Definitions:
Insurance Agent
A professional licensed to sell and advise on insurance policies and products on behalf of insurance companies.
Applicant for Insurance
An individual or entity applying for coverage under an insurance policy.
Independent Contractor
An individual who provides services to another entity under terms specified in a contract or agreement, without being legally considered an employee.
Insurance Contracts
Agreements between an insurance company and the insured, where the company agrees to compensate for specific losses in exchange for a premium.
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