Crawley Manufacturing Company has developed the following standards for one of its products: Standard Variable Cost Ca rd One Unit Product - Direct materials: 20 square meters @ $10 per square meter $200.00 a Direct labor: 8 hours @ $12 per hour 96.00 - Variable overhead: 8 labor hours @ $6 per hour M Total standard variable cost per unit 5344.00 The following activities occurred during April: - Materials purchased 150,000 square meters at $10.50 per square meter - Materials used 96,000 square meters - Units produced 5,000 units a Direct labor 41,000 hours at $13.10 per hour - Actual variable overhead $23 8,000