Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($520,000.00 200,000.00 Standard Quantity 1.90 lbs 1.90 hrs 1.90 hrs Standard Price (Rate) $ 2.00 perlb. $15.00 per hr 1.20 per hr Standard Unit Cost 3.80 28.50 2.28 2.60 units)