Dana Manufacturing company uses a standard cost system for its single product, called zoom. Company assigns factory overhead cost using predetermined overhead rates based on machine hours. The following data are available for current year. Standards per unit of product production of 30,090 units. Budgeted machine hours 66,000 hours. Raw materials 4.40 pounds at $10.20 per pound Direct labor 1.4 hours at $13.50 per hour Variable overhead 2 MH at $5.40 per machine hour. Fixed overhead 2 MH at $6.00 per machine hour. Budgeted fixed overhead. $396,000 Actual results for current year Produced 32,000 units. Purchased 150,000 pounds of raw material at $10.50 per pound. Used 137,760 pounds of raw materials for production of 32,800 units. Used 42,640 hours of direct labor for $570,904 Used 65,500 hours of machine for production. Actual variable overhead cost was $360,800. Actual fixed overhead cost was $385,000. A. Compute standard quantity of direct labor hours allowed for actual output (SQA). B. Compute standard cost for production of each unit of Zoom