1. Compute the variable overhead efficiency variance for the year.

2. Compute the variable overhead spending for the year.

3. Compute total standard cost per unit.

The Atlanta Company uses a standard cost system in which manufacturing overhead costs are applied to units of the company's single product on the basis of direct labor-hours (DLHs). The standard cost card for the product follows: The following data pertain to last year's activities: - The company manufactured 18,000 units of product during the year. A total of 70,200 yards of material was purchased during the year at a cost of $3.75 per yard. All of this material was used to manufacture the 18,000 units. - The company worked 29,250 direct labor-hours during the year at a cost of $7.80 per hour. - The budgeted activity level was 22,500 direct labor-hours. - Budgeted fixed manufacturing overhead costs were $135,000 while actual manufacturing overhead costs were $133,200. - Actual variable manufacturing overhead costs were $61,425