blem $10$ A$-11($Static$)$ Comprehensive Standard Cost Variances $[$LO$10-1,$ LO$10-2,$ LO$10-3,$ LO$10-4]$

Wdro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor$-$hours. The wing data are taken from the company's planning budget for the current year:

Nriaminator activity $($direct labon$-$hours$)$ lanjable manufacturing overhead cost

$5,600$

$$25,600$

$$59,000$

rixed nonufacturing overhead cost

he standard cost card for the company's only product is given below.

During the year, the complany produced $6,000$ units of product and incurred the following actual results:

$\backslash$table$[[\backslash$table$[[$Materis$)$s purctiased, $24,60$ yards at $$4\mathrm{.}80$ per$],[$Haterials used in production $($in yards$)]],\backslash$table$[[135,760],[18,504]]],[$Oirect labor cost incurred, s$,$ dee hours al $$13$ per hour,$$5,400$