For Chapter 8 Standard Costing Variances Questions: Unit Standards: DM 20.0 ft $ 15.00 foot 300.00 DL 18.0 hours @ $ 18.00 hour 324.00 VOH 18.0 hours @ $ 6.00 hour 108.00 FOH 18.0 hours @ $ 12.00 hour 216.00 948.00 Flexible Budget: @ 14,000 (70%) DM 280,000.0 ft @$ 15.00 foot 4,200,000.00 DL 252,000.0 hours @$ 18.00 hour 4,536,000.00 VOH 252,000.0 hours @ $ 6.00 hour 1,512,000.00 FOH 252,000.0 hours @ $ 12.00 hour 3,024,000.00 @ 16,000 (80%) DM 320,000.0 ft @$15.00 foot DL 288,000.0 hours $ 18.00 hour 4,800,000.00 5,184,000.00 VOH 288,000.0 hours $ 6.00 hour 1,728,000.00 FOH 3,024,000.00 @ 18,000 (90%) DM 360,000.0 ft @$ 15.00 foot 5,400,000.00 DL 324,000.0 hours $ 18.00 hour 5,832,000.00 VOH 324,000.0 hours $ 6.00 hour 1,944,000.00 FOH 3,024,000.00 Actuals: 16,000 DM 336,000.0 ft $ 14.00 foot 4,704,000.00 DL 304,000.0 hours $19.00 hour 5,776,000.00 VOH 2,128,000.00 FOH 3,040,000.00 1) Planned operation was at 70% of the productive capacity of 20,000 units i) Prepare DM, DL, VOH and FOH variance analyses