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: Denominator activity (direct labor-hours) 19,000 manufacturing overhead cost $62,700 Fixed manufacturing overhead cost 147,250 The standard cost card for the company's only product is given below: Direct materials, 4 yards at $2.10 per yard S 8.40 Direct labor, 2 hour at $8.50 per hour 17.00 Manufacturing overhead, 130% of direct labor cost 22.10 Standard cost per unit $47.50 During the year, the company produced 9,880 units of productandincurred the following costs: Materials purchased, 62,700 yards at S2.00 per yard $125,400 Materials used in production (in yards) 40,750 labor incurred, hours at $8.10 per hour Variable manufacturing overhead cost incurred $162,000 61.800 Fixed manufacturing overhead cost incurred $128,000 Required: 1. the standard cost card in a dearer, more usable format by detailing the variable and fixed overhead cost elements. (Round your answers to 2 decimal places) yards at per yard per DLH Variable manufacturing overhead per DLH Fixed manufacturing overhead per DLH Standard cost per unit