A local store, Coronado, has sold out of its signature item, the classic rocking chair, for the past five years straight: Coronado has eapitalized on a product that appesis to nostalesc concimers of all ages. To evaluate its performance for the year just ended, where 3,400 units were produced compared to the 3,200 planned units, the accounting team gathered the following information. - Actual board feet purchased, 184,700; actual board feet used, 168,300; budgeted board feet per unit, 50 . - Actual price per board foot, $1,38; budgeted price per board foot, $1,40. - Actual DL hours used, 6, 100; budgeted DL hours per unit, 1.8. - Actual DL rate per hour, \$18.20; budgeted OL rate per hour, \$18. - Actual variable-MOH cost, $21,350; budgeted variable-MOH rate, $3.60 per OL hour. - Actual fxed-MOH cost, $54,290; budgeted foxed-MOH rate, $9.50 per DL hour. (a) Your answer has been saved, seescore detalls arter the due date. Preparea standard cost card for each product cost, and conduct a variance analysis for each specifcally. determine the amount and sign of the following variances: (1) DM price and efficiency variances, (2) OL.price and efficlency variances, (3) varlable-MOH price and enclency variances; and (4) fixed-MOH price and volume variances. \begin{tabular}{|c|c|c|} \hline 4 & and & \\ \hline & \multicolumn{2}{|c|}{ Standard cost per unit } \\ \hline DM & $ & 70 \\ \hline DL & $ & 32.4 \\ \hline Variable-MOH & $ & 6.48 \\ \hline Fixed-MOH & $ & 17.10 \\ \hline \end{tabular} Assuming a beginning DM Inventory balance of $17,200, show the effect of the above product cost transactions on DM thventory and WIP Inventory, presenting T-accounts for both. Determine ending balances in each account at year-end, prior to recognizing the cost of goods manufactured and COGS. What is the total cost per unit at this point? Is this a standard cost or an actual cost per unit? (Round onswer to 2 decimal places, e.8. 15.25.) Total cost per unit s This is perunit