Irving Corporation makes a product with the following standards for direct labor and variable gverhead \begin{tabular}{lccc} & Standard Quantity or & Standard price or & 5tandard cost Per \\ & Hours & Rate & Unit \\ Oirect labor & 0.20 hours & $18.00 per hour & $3.60 \\ Variable overhead & 0,20 hours & $5.40 per hour & $1.08 \\ \hline \end{tabular} The variable oveithed iste warisnce foi November is: Mimple Grase s440v