I need questions 2&3 answered at the top:

what if the ACTUAL costs change during the year?

what if the ACTUAL usage per unit to make the boats changes?

Question 2: What if the ACTUAL costs change during the year? Question 3: What if the ACTUAL usage per unit to make the boats changes? Sundancer 2021 ACTUAL COST - 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: 380 470 7 20 40 pounds pounds pounds hours hours $ $ $ $ $ $ $ 3.00 $ 2.00 $ 5.00 $ 28.00 $ 12.00 $ $ 50.00 $ 1,140.00 940.00 35.00 560.00 480.00 3,155.00 2021 ACTUAL COST - Current Standard Predetermined Unit Costs Pounds Per Unit Usage Measurement Cost Per Pound 380 pounds Direct Materials Price and Quantity Standard Plastic Parts Direct Materials: Purchase price, net of discounts Freight Receiving/handling Required materials Allowance for waste $ $ $ 3.00 2.00 0.50 0.50 $ 375 5 470 pounds Direct Materials Price and Quantity Standard Metal Parts Direct Materials: Purchase price, net of discounts Freight Receiving/handling Required materials Allowance for waste $ $ $ $ 2.00 1.50 0.25 0.25 450 20 7 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 wo 2 20 hours Direct Labor Price and Quantity Standard Direct Labor Hours: Hourly wage rate Cost of living adjustments Payroll taxes Other benefits Actual production $ $ $ $ $ 28.00 21.00 1.00 4.00 2.00 15 Breaks Setup and cleaning W 3 40 hours Manufacturing Overhead Quantity Standard Manufacturing Overhead Manufacturing Insurance Manufacturing Plant Utilities Manufacturing Cleanup 2 times Direct Labor Hours $ $ $ $ 12.00 2.00 7.00 3.00 2