Help Save & Exit Submi 1 VitalAid Inc. manufactures a vacuum-sealed high-protein food supplement that it sells to food aid organizations around the world. The company uses variable costing in conjunction with a standard costing system and has established the following standards for one package of VitalAid bars: Standard Quantity or Hours 350 gram 20 Direct materials points Direct labour 0.25 hours Variable manufacturing overhead 0.5 hours Total standard variable cost Stanlant Price er Standar Rate $12.00 per ke Cost 54.20 $13.00 per hour 3.25 $3.50 per hour 0.00 $8.25 During October, the company recorded the following activity relative to production of Vitalid a. The company produced 4,000 packages during October b. A total of 1,800 kilograms of material was purchased at a cost of $19,800 c. There was no beginning inventory of materials; however, at the end of the month, 300 ktograms of material remained in ending Inventory d. The company employs 5 people to work on the production of VitalAid During October, each employee worked an average of 185 hours at an average rate of $14.00 per hour e Variable manufacturing overhead is assigned to VitalAid on the basis of direct labour-hours Variable manufacturing overhead costs during October totalled $1,850 The company's mananement is anxious to determine the efficiency of the VitalAiet ornduction activities