Hopp INC.., manufactures custom- ordered commemorative beer steins. Its standard cost information follows:

Standard Quantity Standard $(rate) Standard unit cost

Direct Materials (day) 1.70lb $1.80 per LB $3.06

Direct Labor 1.70 hrs $ 15.00 per hr 25.50

Varible Manufac overhead(based of DL hours) 1.70hr 1.10 per hr 1.87

Fixed Manufac Overhead(338,000.00 + 130,000.00 unit) 2.60

Hopp inc had the following actual results last year:

number of units produced and sold 135,000

Number of pounds of clay used 238,200

cost of clay $ 404,940

number of labor hours worked 180,000

direct labor cost $ 3,510,000

Varible overhead cost $ 260,000

Fixed overhead cost $ 350,000

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