16.23 16.24 16.25 16.35 16.36 1 6.37 16.39 16.41 16.45 16.46 Standard cost per Hour Standard quantity per unit of Output 0.1 hours Actual Actual cost quantitity 47,600 6,800 hours 72,000 units Data Input Direct labor used Units produced 6.5 Standard cost allowed for actual or quantity of U input F Price or Spending Variance Variance Analysis for Production Inputs Actual Cost Direct labor Quantity or Usage Variance or Standard cost for actual output U