\begin{tabular}{|c|c|c|} \hline & Standard costs & Actual costs \\ \hline irect moterials & 240,000 bs at $6:40 ber by. & 237,000 bs. at 16.50 ser to. \\ \hline errect laber & 12,000tes at $24,20per hes. & \\ \hline ictacy evertiead & & \\ \hline & Varlatile cont, 52.50 & 132,400 veriatie cot \\ \hline & Fient cost, 15.00 & $75,000 fined iant \\ \hline \end{tabular} lad vil requires 0.3 hour of dirtat Later: teauired: \begin{tabular}{|c|c|c|c|} \hline Cerect Hatwrials Wice Varlanice & 323,700 & & Underevelule =v \\ \hline & 5 & & Emeralite \\ \hline Sobal cliect Haterias Cost Variance & 4,900 & & Hafmereble \\ \hline \end{tabular} ar o pesilve mulber. Fined factar orehead vohue velance: rewant nevious