Kandy Harts manufactures custom T-shirts. Each T-shirt can be imprinted front and back with photos, company logos or other information. Each T-shirt requires 2 ounces of ink, 15 minutes of direct labor (processing, folding, packaging), and a plastic bag for packaging. The following information is available regarding costs:Short-sleeve T-shirts, 100-pack $350.00Long-sleeve T-shirts, 100-pack 400.00Direct labor, per hour 16.00Ink, 32-ounce bottle 16.00Plastic bags, 100-pack 8.00Kandy applied overhead at a rate of $9.40 per direct labor hour, and fringe benefits for workers are an additional 20% of wages. What is the standard price and standard quantity for manufacturing overhead?