Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Price Standard Unit Cost Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($396,000 180,000 units) Standard Quantity 1.8 lbs. (Rate) $1.90 per lb. $ 3.42 1.8 hrs. $ 11 per hr. 19.80 1.8 hrs. $ 1.1 per hr. 1.98 2.20 Barley Hopp had the following actual results last year: Number of units produced and sold 185,000 Number of pounds of clay used 338,200 Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 676,400 230,000 $3,680,000 $ 360,000 $ 380,000