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Comprehensive Standard Cost Variances [L010-1, LO10-2, LO10-3, LO10-4 Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the company's planning budget for the current year: Denominator activity (direct labor- hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost $165,750 s 48,450 The standard cost card for the company's only product is given below: standard StandardStandard Quantity or Hours o Rate(1) x (2 4 yards s 1.65 Per cost puts Direct materials s 6.60 per 2 hours s 9.00 o19.00 Direct labor Manufacturing overhead Total standard cost per unit 2 hours $12.60 per 25.20 $49.80 During the year, the company produced 8,840 units of product and incurred the following actual results Materials purchased, 56,100 yards at $1.60 per s 89,760 yard Direct labor cost incurred, 18,000 hours at $7.75 per hour S139. 500 Prev9 of t0 Next >