Che Highland Company produces a lightweight backpack that is popular with college students. Standard variable costs relating to a single backpack are given below Direct materials Direct labor $3.e0 per yard S ? Variable manufacturing overhead Total standard cost per unit per direct labor- 2 hour s ? Overhead is applied to production on the basis of direct labor-hours. During March, 570 backpacks were manufactured and sold Selected information relating to the month's production is given below Variable Direct Manufacturing Labor $6,384 Materials Used 5 8,550 S 6,080 head $1,596 2,812 Total standard cost allowed* Actual costs incurred Materials price variance Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance S 570 U For the month's production