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

Required:
1.	Redo the standard cost card in a clearer, more usable format by detailing the variable and fixed overhead cost elements. (Round your answers to 2 decimal places.)

Denominator activity (direct labor-hours) 18,000 Variable manufacturing overhead cost s 50,400 165,600 Fixed manufacturing overhead cost The standard cost card for the company's only product is given below. S 6.40 Direct materials, 4 yards at S1.00 per yard 16.00 Direct labor, 2 hour at S8.00 per hour 24.00 Manufacturing overhead, 150% of direct labor cost Standard cost per unit S 48.40 During the year, the company produced 9.300 units of product and incurred the following costs 92,070 Materials purchased, 59.400 yards at S1.55 per yard 38,600 Materials used in production (in yards) 146,300 Direct labor cost incurred. 19.000 hours at S7.70 per hour S s 50,000 Variable manufacturing overhead cost incurred 112,100 Fixed manufacturing overhead cost incurred