1. Ardinore Enterprises uses a standard cost system in its small appliance division. The standard cost of manufacturing one unit of Zeb is a 5 follows. Materials En pounds at P1.5U per pound 9U Labor 3 hours at P12 per hour 35 Factor},r overhead3 hours at P8 per hour 24 Total standard cost per unit P153 The budgeted variable factor}F overhead rate is P3 per labor hour and the budgeted xed factor}? overhead is P223013 per month. During Ma}; Ardrnore produced 1,553 units of Zeb cornpared with a normal capacity of 1,8130 units. The actual cost per unit was as follows: Materials (purchased and used) 55 pounds at P155 per pound P 55.213 Labor3.1 hours at P12 per hour 32.213 Factor},r overhead PEELSSU per 1,550 units 24.20 Total actual cost per unit P 152.113