Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard (Rate) Quantity Unit Cost 1.80 per lb 3.06 1.70 lbs. Direct materials (clay) Direct labor 1.70 hrs. $10.00 per hr. 17.00 1.70 hrs. Variable manufacturing overhead 1.10 per hr. 1.87 (based on direct labor hours) Fixed manufacturing overhead ($402,500.00 175,000.00 2.30 units) Barley Hopp had the following actual results last year: Number of units produced and sold 180,000.00 Number of pounds of clay used 328,200.00 Cost of clay 623,580.00 Number of labor hours worked 225,000.00 $3,082,500.00 Direct labor cost 350,000.00 Variable overhead cost 400,000.00 Fixed overhead cost