2,240,000 Frogue Corporation uses a standard cost system. The following information ws provrided for the period that just ended Actual price per kilograrm 0Actual price per kilogram $2.50 31,000 $18.10 Actual kilograms of material used Actual hourly labor rate Actual hours of production Standard price per kilogram Standard kilograms per completed unit 4,900 labor hrs $2.80 6 kilograms $18.00 hr Standard hourly labor rate Standard time per completed unit Actual total factory overhead Actual fixed factory overhead Standard fixed factory overbead rate Standard variable factory overhead rate Maximam plant capacity Units completed during the period $34,900 $18,000 $1.20 per labor hour $3.80 per labor hour 15,000 bour 5,000 Refes to the information peovided for Frogue Company. The variable factory overhead controllable variance is 2,100 favorabie $2,100 unarorable $5,000 frotable. $6,000 unavcrable