
Answer:
Total standard cost per unit will be $19.7
Explanation:
The standard cost card of the product will be,
                        $
Material (0.3 * 31) Â Â Â Â Â Â Â Â Â 9.3
Direct Labor (0.4 * 10) Â Â Â Â Â Â 4
Overheads (0.4 * 16) Â Â Â Â Â Â 6.4
Total cost per unit         19.7
Thus, the standard cost per unit will be $19.7