ce Analysis Special order lamps are manufactured in division S. Because of the precise nature of the process a standard cost system has been developed. The following standards are used for the special orders: Standards 16.000000 per lamp Lamp Kits Direct Labor 00000 per lamp (4 lam 2.4 0.250000 per lamp (4 lam ps/hr. Variable O ps/hr. Fixed Overhead 10. 000000 per lamp Total 28.650000 Fixed overhead is based on expected production of 4,016 customized lamps each month. To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries a are made to the Job Order System at actual cost (overhead is applied based on actual labor hours) while entries are made to the accounting system at standard. Variance analysis is used to analyze the differences