You have recently graduated from university and have accepted a position with Sea-Jewels lnc, the manufacturer of a popular consumer product During your first week on the job, the vicepresident has been favourably impressed with your work. She has been so impressed, in fact, that yesterday she called you into her office and asked you to attend the executive committee meeting this morning to lead a discussion on the variances reported for last period Anxious to favourably impress the executive committee, pu took the variances and supporting data home last night on a memory stick to studw Unfortunately, when you tried to open the files this morning some ofthem had become corrupted. All you could retrieve is shown belovL Standard Cost Card Direct materials, 9 kilograms at S3 per kilogram Direct labour, 1 9 direct labour-hours at S13 per direct labour-hour Variable manufacturing overhead, 1.9 direct labour-hours at SS per direct labour-hour Fixed manufacturing overhead, 1.9 direct labour-hours at SIO per direct labour-hour Standard cost per unit s 27 no 2470 9 50 19 00 s 80 20