HELIX COMPANY Direct labor-hours per month 780 Robes produced 1,950 Standard costs: Per Unit Total of Product Direct materials Direct labor Variable manufacturing overhead 555 $ 35,490 $ 18.20 7,020 3.60 $ 2,340 1.20 $ 23.00 April production: Direct labor-hours worked Robes produced Actual costs during April: 760 2,000 Per Unit Total of Product Direct materials Direct labor Variable manufacturing overhead |$$$ 36,000 $ 18.00 7,600 3.80 3,800 1.90 $ 23.70 Yards of material used in April 6,000 Standard material requirement per Robe 2.8 yards