card per unit is as follows: Direct materials: 5 pounds at $8.00 per pound 40 Direct labor: 2 hours at $14 per hour 28 Variable overhead: 2 hours at $5 per hour 10 Total standard cost per unit 78 The planning budget for March was based on producing and selling 25,000 units. However, during March the company actually produced and sold 30,000 units and incurred the following costs Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All of this material Direct laborers worked 55,000 hours at a rate of $15.00 per hour. Total variable manufacturing overhead for the month was $280,500