expected activity of 16,920 hours: Direct Materials (6 ft. x $5/ft) $30.00 Direct Labor (1.5 hrs. x $10/hr.) 15.00 Variable-MOH (1.5 hrs. x $4/hr.) 6.00 Fixed-MOH (1.5 hrs. x $2/hr.) 3.00 Standard cost per unit $54.00 In the past year, the following actual results were recorded: Actual Fixed-MOH incurred $34,900 Actual Variable-MOH incurred $69,800 Actual Direct Materials (DM) Cost and used 71,830 ft $366,333 Actual Direct Labor Cost and hours incurred 17,800 hrs 185,120 Actual Units Produced 12,000