Flesch Corporation manufactures a single product. The standard cost per unit of product is as follows.

The master manufacturing overhead budget for the year based on normal productive ca- pacity of 1 80,000 direct labor hours (90,000 units) shows total variable costs of $ 1 ,080,000 and total fixed costs of \($540,000\). Overhead is applied on the basis of direct labor hours.
Actual costs for November in producing 7,700 units were as follows.

The purchasing department normally buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored.

Instructions Compute all of the materials, labor, and overhead variances.

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Direct materials-2 pounds of plastic at $5.00 per pound $10.00 Direct labor-2 hours at $12.00 per hour 24.00 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 6.00 Total standard cost per unit $52.00