A manufactured product has the following information for August.

	Standard Quantity and Cost	Actual Results
Direct materials	2 pounds per unit @ $5.50 per pound
Direct labor	0.5 hour per unit @ $40 per DLH
Overhead	$48 per DLH
Units manufactured		13,200	units
Total manufacturing costs		$ 718,400

(1) Prepare the standard cost card showing standard cost per unit.

(2) Compute total budgeted cost for production in August.

(3) Compute the total cost variance for August.