calSource Booksh... Question 10 Berends Corporation makes a product with the following standard costs: Direct materials Direct labor. Variable overhead.... Standard Quantity or Hours 9.2 pounds 0.3 hours 0.3 hours Standard Price or Rate $3.00 per pound $17.00 per hour $3.00 per hour The company reported the following results concerning this product in April. Actual output. Raw materials used in production Purchases of raw materials ..... Actual direct labor-hours................ Actual cost of raw materials purchases...... Actual direct labor cost.... Actual variable overhead cost. 8,800 units 78.150 pounds 85,900 pounds 2,560 hours $240,520 $39,424 $6,912 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for Aprilis: $7.8680 $7868F $8,4300 $8.430F og lenovo