I need question 1 at the top answered: How were 2021 production cost derived?

Question 1: How were 2021 Production Cost derived? Monaco Sundancer 2021 BUDGET - Current Standard Predetermined Unit Costs Pounds Per Unit Usage Measurement Cost Per Pound Cost Per Unit) Plastic Parts Direct Materials: Metal Parts Direct Materials: Paint and Stickers Direct Materials: Direct Labor Hours: Manufacturing Overhead Machine Hours: 400 500 10 25 100 pounds pounds pounds hours hours $ $ $ $ $ 2.00 $ 0.50 $ 5.00 $ 20.00 $ 8.00 $ 35.50 $ 800.00 250.00 50.00 500.00 800.00 2,400.00 2021 STANDARD COST BUDGET - Current Standard Predetermined Unit Costs Pounds Per Unit Usage Measurement Cost Per Pound 400 pounds Direct Materials Price and Quantity Standard Plastic Parts Direct Materials: Purchase price, net of discounts Freight Receiving/handling Required materials Allowance for waste 2.00 1.50 0.25 0.25 375 25 500 pounds Direct Materials Price and Quantity Standard Metal Parts Direct Materials: Purchase price, net of discounts Freight Receiving/handling Required materials Allowance for waste 0.50 0.40 0.05 0.05 450 50 10. pounds Direct Materials Price and Quantity Standard Paint and Stickers Direct Materials: Purchase price, net of discounts Freight Receiving/handling Required materials Allowance for waste 5.00 4.25 0.50 0.25 5 5 5 25 hours $ $ Direct Labor Price and Quantity Standard Direct Labor Hours: Hourly wage rate Cost of living adjustments Payroll taxes Other benefits Actual production Breaks Setup and cleaning 20.00 15.00 1.00 2.00 2.00 20 2 3 100 hours $ Manufacturing Overhead Quantity Standard Manufacturing Overhead Manufacturing Insurance Manufacturing Plant Utilities Manufacturing Cleanup 4 times Direct Labor Hours 8.00 2.00 5.00 1.00 $ 4