Blue Scout Company produces Webelos. The following Standard Cost Sheet was developed from historical data and contains projected standards for the upcoming period. Blue Scout expected to produce 5,500 Webelos, but actual production was only 5,000 units.

STANDARD COST SHEET

DM	2 liters @	$3.00 / liter =	$6.00
DL	3 DLH @	$15.00 / DLH =	$45.00
VMOH	1 Mhr @	$5.00 / Mhr =	$5.00
Total VC			$56.00

Blue Scout purchased 12,000 liters of materials for $35,000, and used 9,500 liters. 15,500 direct labor hours were used in production, costing $230,000. 5,020 machine hours were used, and actual variable manufacturing overhead costs were $26,000 in total.

Required: Calculate the following:

16. DMPV:_

17. DMUV:_

18. DLEV:_

19. DLRV:_

20. VOEV:_