Bramble corp. produces a product that requires 2.6 pounds of materials per unit. the allowance for waste and spoilage per unit is 0.3 pounds and 0.1 pounds, respectively. the purchase price is $2 per pound, but a 2% discount is usually taken. freight costs are $0.1 per pound, and receiving and handling costs are $0.07 per pound. the hourly wage rate is $14 per hour, but a raise which will average $0.10 will go into effect soon. payroll taxes are $1.00 per hour, and fringe benefits average $2.20 per hour. standard production time is 1 hour per unit, and the allowance for rest periods and setup is 0.2 hours and 0.1 hours, respectively.