Anders Clothing manufactures embroidered jackets. The company uses a standard cost system to control manufacturing costs. The following data represents the standard unit cost of a jacket:

Data Table Direct materials ( 30 sqtx 5380 per sq, ft) Direct labor 2.0 hours x $9.50 per hour) Manufacturing overhead $ 11.40 19.00 $ 1.16 4.50 5.66 Fixed 2.0 hours x $2.25 per hour) Total standard cost per jacket Fixed overhead in total was budgeted to be 564,200 for each month. Actual data for November of the current year include the following: a. Actual production was 13,500 jackets. b. Actual direct materials used was 2.40 square feet per jacket at an actual cost $ 36.06 of $3.90 per square foot (Assume the direct materials purchased is the same as the direct materials used.) c. Actual direct labor usage of 24,800 hours for a total cost of $240,560. d. Actual fixed overhead cost was $56,565, while actual variable overhead cost was $17,360