James Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. 
Using the above information provided for James Corporation.
-The standard overhead cost for each unit is
Definitions:
Parietal Lobes
The parietal lobes are regions of the cerebral cortex located at the upper back area of the skull, crucial for processing sensory information regarding the location of parts of the body as well as interpreting visual information and processing language and mathematics.
Perception Of Pain
The subjective interpretation and experience of discomfort or suffering that can have physical and emotional components.
Gustatory System
The sensory system responsible for the perception of taste and flavor.
Gestalt Principles
Theories of visual perception developed by German psychologists, which describe how people tend to organize visual elements into groups or unified wholes.
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