1,100 Q14-Q18 are based on this case: XTi Co. gathered the following actual results for the current month: Actual Units produced Direct materials purchased 6,400 lbs. @ $11 per pound for $70,400; and used 5,800 lbs. Direct labor cost (2,150 hours @$22 per hour) $47,300 Manufacturing overhead costs incurred: $19,350 Variable and $9,650 Fixed overhead. The Static original budgeted production was 1,000 units. The Input standards were: Std Quantity x Std Price per input =Std Cost per Output U Direct materials 5 pounds/Output unit x $10/lb. Direct labor 2 hrs./Output unit x $20/hr. Variable manufacturing overhead 2 Direct labor hrs x $8 per hr = $16 per unit Fixed mfg. overhead [Budget $10,000] 2 Direct labor hrs x $5 per hr = $10 per unit