Fickle Factory Ltd produces unique large ceramic frogs. The accountant has collected the following information regarding

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Fickle Factory Ltd produces unique large ceramic frogs. The
accountant has collected the following information regarding
standard costs.
Production input
Standard cost
Direct materials
2 kilos of raw material
Each kilo = $5
Direct labour
1 hour
Direct labour is charged at $10 per hour
Variable overhead
$2 per direct labour hour
Fixed overhead
$4 per frog
Total fixed overhead for the year is estimated to be $80 000.
The selling price for each frog is $45.
What is the standard cost for one frog?
Group of answer choices
$20
$22
$26
$24