DELTA PRODUCTS Current period information: Standard costs (per unit of output) Direct materials, 6 gallons @ $2.00 per gallon Direct labor, 3 hours @ $36 per hour Factory overhead Variable (25% of direct labor cost) Total standard cost per unit 69 12 108 27 $ 147 Actual costs and activities for the month: Materials used: Gallons Price per gallon Output in units Actual labor costs Hours Cost per hour Actual variable overhead 6 6969 6,400 40 $ 60,750 15,120 1.80 2,280