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Ewing Corporation's Controller Has Developed the Cost and Usage Data

question 50

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Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year.  Direct materials quantity standard 3 pounds per prochuct  Direct labor time standard 5 hours per product  Direct materials price standard $10 per pound  Direct labor rate standard $9 per hour  Standard variable overhead rate $5 per labor hour  Standard fixed overhead rate $10 per labor hour \begin{array}{|l|l|}\hline \text { Direct materials quantity standard } & 3 \text { pounds per prochuct } \\\hline \text { Direct labor time standard } & 5 \text { hours per product } \\\hline \text { Direct materials price standard } & \$ 10 \text { per pound } \\\hline \text { Direct labor rate standard } & \$ 9 \text { per hour } \\\hline \text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \\\hline \text { Standard fixed overhead rate } & \$ 10 \text { per labor hour } \\\hline \end{array}
-The standard unit cost for overhead is


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