DIRECT MATERIALS

ng Data Table ed Standards 3 yards of cloth per unit at $1.05 per yard 2 direct labor hours per unit at $11.25 per hour Overhead allocated at $4.00 per direct labor hour Actual: 2,500 yards of cloth were purchased at $1.10 per yard Employees worked 1,800 hours and were paid $10.75 per hour Actual variable overhead was $2,100 Actual fixed overhead was $4,000 Print Done