Juda prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit cost of a coffee mug is based on static hidrat unlumn of an 1 An maffinn mume nor manth More info a. There were no beginning or ending inventory balances. All expenditures were on account. b. Actual production and sales were 62,800 coffee mugs. c. Actual direct materials usage was 10,000lbs. at an actual cost of $0.17 per lb. d. Actual direct labor usage was 201,000 minutes at a total cost of $32,160. e. Actual overhead cost was $4,020 variable and $36,880 fixed. f. Selling and administrative costs were $122,000. Juda prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit cost of a coffee mug is based on static hidrat unlumn of an 1 An maffinn mume nor manth More info a. There were no beginning or ending inventory balances. All expenditures were on account. b. Actual production and sales were 62,800 coffee mugs. c. Actual direct materials usage was 10,000lbs. at an actual cost of $0.17 per lb. d. Actual direct labor usage was 201,000 minutes at a total cost of $32,160. e. Actual overhead cost was $4,020 variable and $36,880 fixed. f. Selling and administrative costs were $122,000