Heather Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Direct materials Direct labor Variable overhead The company reported the following results concerning this product in April. Hours Rate 3.5grams $ 1.00 Per gram per 0.7hours $ 11.00 hour 0.7hours $ 2.00 per hour Actual output Raw materials used in production 3,000units 11,370grams Actual direct labor-hours 1,910hours Purchases of raw materials 12,100grams Actual price of raw materials purchased $ 1.20per gram Actual direct labor rate $ 11.40per hour Actual variable overhead rate $ 2.10per hour