Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours 7.4grams 0.5 hours 0.5 hours Rate Direct materials Direct labor Variable overhead $2.o0er $20.00 per hour s 7.00per hour gram The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchasec 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour