An electronics manufacturer has set the following standard costs for one product:

• Direct materials: $50
• Direct labor: $30
• Variable overhead: $10
• Fixed overhead: $20

a. Calculate the standard cost per product. b. Determine the total standard cost for producing 1,000 products. c. If actual costs incurred for producing 900 products are: direct materials $45,000, direct labor $27,000, variable overhead $9,200, and fixed overhead $19,000, calculate the total variance.