Milner Manufacturing Company uses a job order costing system and standard costs. It custom manufactures one product whose standard cost is as follows:  lop2

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Direct materials (20 yards at $.90 per yard). $18.00 Direct labor (4 hours at $6 per hour) 24.00 Total factory overhead (applied at of direct labor cost; the ratio of variable costs to fixed is 3:1).. 20.00 Variable selling, general, and administrative expenses. Fixed selling, general, and administrative expenses. 12.00 7.00 Total unit cost. $81.00 The standards are set based on "normal" activity of 2,400 direct labor hours. Actual activity for the month of October 19XX was as follows: Direct labor (2,100 hours at $6.10 per hour)........ Total factory overhead (500 units actually produced). Required: $12,810. 11,100 Compute the variable factory overhead application rate per direct labor hour and the total fixed factory overhead based on "normal" activity. (AICPA Adapted.)