James 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 5 pounds per product Direct labor time standard 3 hours per product Direct materials price standard $9 per pound Direct labor rate standard $8 per hour Standard variable overhead rate $10 per labor hour Standard

fixed overhead rate $11 per labor hour Using the above information provided for James Corporation, the standard unit cost for direct materials is
A) $45.
B) $10.
C) $24.
D) $33.

A

Business

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