Collective Bargaining Agreements are contracts

If the sales price of Product X is $24.00 per unit and unit fixed cost is $7.50, its contribution margin per unit is $16.50

Indicate whether the statement is true or false

Which of the following is an example of a direct materials cost standard?

A) $40 per direct labor hour B) 50 square feet per unit C) $0.95 per square foot D) 6 direct labor hours per unit