Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the companys customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test.

Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural age Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test Direct materials (2 test tubes $1.50 per tube) $3.00 31.00 Direct labor (1 hour $31 per hour) 7.00 Variable overhead (1 hour $7.00 per hour) Fixed overhead (1 hour $12.00 per hour) 12.00 Total standard cost per test $53.00 the tubes purchased each month are used that month. Actual activity for the month of November 2017, when 800 tests were The lab does not maintain an inventory of test tubes As a result, conducted, resulted in the following Direct materials (1,632 test tubes) $2,236 Direct labor (824 hours) 24,720 Variable overhead 4,712 Fixed overhead 9,952 Monthly budgeted fixed overhead is $17,880. Revenues for the month were $52,000, and selling and administrative expenses were $4,600