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