Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 2.0 grams $ 7.00 per gram Direct labor 0.5 hours $ 13.00 per hour Variable overhead 0.5 hours $ 7.00 per hour The company produced 4,500 units in January using 10,110 grams of direct material and 2,090 direct labor-hours. During the month, the company purchased 10,680 grams of the direct material at $7.25 per gram. The actual direct labor rate was $13.60 per