\begin{tabular}{|c|c|c|} \hline Standard Ouantify or Hours & standard Price or Rate & standard Cost Per Unit \\ \hline 2,3 stoms & $7.00 por itter & $1610 \\ \hline 07 bours: & $2200 per bour & $15.40 \\ \hline 0.7houm & 5200 per frout & 51,40 \\ \hline \end{tabular} Direct enalerials thect tabor Variable overhead \begin{tabular}{|c|c|c|c|} \hline & Standard Ouantify or Hours & standard Price or Rate & standard \\ \hline Direct enalerials & 2.3 stoms & $7.00 por ther & $1610 \\ \hline tifect tabor & 07 bours & $200 per bour & $15.40 \\ \hline Variable overthe & 0.7 hours. & 5200 per hout & 5.1,40 \\ \hline \end{tabular} os $292F \$. 8.1700 \$2iror $2,232U