Help Sa Trico Company set the following standard unit costs for its single product. Direct materials (30 Ibs. e $5.10 per Ib.) Direct labor (6 hrs. e $15 per hr.) $153.00 90.00 42.00 66.00 le (6 hrs. 7 per hr.) Factory overhead-fixed (6 hrs. $11 per hr.) Total standard cost $351.00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 56,000 units per quarter. The following flexible budget information is available. 70% 39,200 80% 44,800 90% Production inl unita 50,400 302,400 235,200 268,800 Standard direct labor hours Budgeted overhead " Fixed factory overhead $2,956, 800 $2,956,800 $2,956, 800 $1,646,400 $1,881,600 $2,116,800 Variable factory overhead During the current quarter, the company operated at 90% of capacity and produced 50,400 units of product, actual direct labor totaled 299,400 hours. Units produced were assigned the following standard costs