Current Attempt in Progress

Patricia Corporation started the year expecting to produce and sell $124,000$ units of its super$-$insulating coffee mugs, but it ended the

year having produced and sold even more than that$-135,000$ units. Needless to say, owners Eli and his sister Anna were thrilled to

have exceeded sales goals for the year. By the end of the third quarter, results looked promising. They were even more excited to see

the final year$-$end financial statements and share the great news with their crew. The actual results, along with the original master

budget for the year, are as follows.

In addition to seeing total actual results, the owners would like a more thorough analysis of many of these accounts.

$($a$)$

Recreate Patricia's standard cost card for DM$,$ DL$,$ variable$-$MOH, and fixed$-$MOH. Specify quantity and price standards, along

with a total standard cost per unit for each. Additional information pertaining to each resource follows.

Each mug was expected to use $2$ pounds of DM$.$

Each mug was expected to use $0\mathrm{.}30$ hours of DL$.$

Variable$-$ and fixed$-$MOH costs are applied based on pounds of DM$.$

$($Round answers to $2$ decimal places, eg$.15\mathrm{.}25.)$