Current Attempt in Progress Blue Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $7.00 per pound Direct labor-2.5 hours at $12.30 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit Direct materials (4,250 pounds) $7.00 $30,175 30.75 18.75 6.25 The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($25.00 2.5). It was computed from a master manufacturing overhead budget based on normal production of 12,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $93,750 ($7.50 per hour) and total fixed overhead costs of $31,250 ($2.50 per hour). Actual costs for October in producing 4,100 units were as follows. $62.75

Elue Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($25.00+2.5 ). It was computed from a master manufacturing overhead budget based on normal production of 12,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $93,750 ( $7.50 per hour) and total fixed overhead costs of $31,250($2.50 per hour), Actual costs for October in producing 4.100 units were as follows. Direct materia's (4,250 pounds) $30,175 Elue Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($25.00+2.5 ). It was computed from a master manufacturing overhead budget based on normal production of 12,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $93,750 ( $7.50 per hour) and total fixed overhead costs of $31,250($2.50 per hour), Actual costs for October in producing 4.100 units were as follows. Direct materia's (4,250 pounds) $30,175