## Answers

Answer is given below

a) Standard price and Quantity Material Standard quantity UOM Standard price UOM 17X 21 cardboard Mounting adhesive Packing box sheet ounce $0.31 $0.26 $0.76 per sheet per ounce per box Total Standard Cost $0.31 $0.52 $0.76 $1.59 box b) Standard price and quantity for direct labor Total Standard Quantity 0.42 Standard Price Standard Cost $3.44 Direct Labor hour $8.25 c) Standard price and quantity for manufacturing overhead Standard Quantity 0.42 Standard Price Total Standard Cost $5.00 Manufacturing Overhead hour $12.00 d) Standard cost of producing one puzzle Direct Material Direct labor Manufacturing Overhead Total Standard cost Total Standard Cost $1.59 $3.44 $5.00 $10.02

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