Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the companys planning budget for the current year:

Denominator activity (direct labor-hours)		12,000
Variable manufacturing overhead cost	$	37,200
Fixed manufacturing overhead cost	$	103,200

The standard cost card for the companys only product is given below:

Required:

1. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit.

2. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances.

3. Compute the variable overhead rate and efficiency variances. Also, compute the fixed overhead budget and volume variances.

Complete this question by entering your answers in the tabs below.

Variable manufacturing overhead cost Fixed manufacturing overhead cost 37,200 $103,200 The standard cost card for the company's only product is given below: Standarcd Quantity or Hours Standard Price or Rate Standard Cost Inputs Direct materials Direct labor Manufacturing overhead Total standard cost per unit 4 yards1.90 per yard 7.60 18.00 2, hours $ 9.00 per hour 2 hours11.70 per hour 49.00 During the year, the company produced 6,240 units of product and incurred the t Materials purchased, 39,600 yards at $1.85 per yard Materials used in production (in yards) Direct labor cost incurred, 13,000 hours at $8.00 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $ 73,260 25,750 s 104,000 s 38,250 s 80,600 Complete this guestion by entering your answers in the tabs below Required 1 Required 2 Required 3 Create a new standard cost card that separates the variable manufacturing overhead per unit an overhead per unit. (Round your answers to 2 decimal places.) Direct materials Direct labor Variable manufacturing yards at DLHs DLHs DLHs per yard per DLH per DLH per DLH overhead Fixed manufacturing overhead Standard cost per unit $ 0.00 il Required 1 Required 2>