Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

Standard Standard Price Quantity 1.5 lbs.S 1.60 per lb 1.5 hrs. $ 12.00 per hr Standard Unit Cost $ 2.40 18.00 (Rate) Direct materials (clay) Direct labor Variable manufacturing overhead (based on 1.5 hrs. S 1.20 per hr 1.80 direct labor hours) Fixed manufacturing overhead ($250,000 2.50 100,000 units) Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 110,00 178,200 $ 267,300 150,000 $2,025,000 $ 200,000 $ 270,000