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The Juneau Stamping Company manufactures a variety of products made of plastic and aluminum components. During the winter months, substantially all production capacity is devoted to the production of lawn sprinklers for the following spring and summer seasons. Because a variety of products are made throughout the year, factory volume is measured by direct labor hours rather than units of product. The company has developed the following standards for the production of a lawn sprinkler. JUNEAU STAMPING COMPANY STANDARDS FOR PRODUCTION OF LAWN SPRINKLERS Direct Materials 0.2 lbs. at $0.40 per lb. 1.0 lbs. at $0.38 per IIb. Aluminum Plastic Direct Labor Direct Labor 0.3 hr. a5.00 per Manufacturing Overhead Variable 0.3 hrs. at $1.60 per hr Fixed Manufacturing overhead rates were calculated using 30,000 direct labor hours as normal annual capacity