A local store, Coronado, has sold out of its signature item, the classic rocking chair, for the past five years straight. Coronado has capitalized on a product that appeals to nostalgic consumers 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 DL rate per hour, $18. - Actual variable-MOH cost, $21,350; budgeted variable-MOH rate, $3.60 per DL hour. - Actual fixed-MOH cost, $54.290; budgeted fixed-MOH rate, $9.50 per DL hour. Standard Cost Card DM DL Variable-MOH Fixed-MOH