J&W Corporation manufactures a new electronic game console. The current standard cost sheet for a game console follows.

Direct materials, ? kilograms at $6 per kilogram	$	?	per game
Direct labor, 0.75 hours at ? per hour		?	per game
Overhead, 0.75 hours at ? per hour		?	per game
Total costs	$	36	per game

Assume that the following data appeared in J&Ws records at the end of the past month.

Actual production		47,000	units
Actual sales		44,000	units
Materials (113,500 kilograms)		?
Materials price variance		40,000	U
Materials efficiency variance		32,400	U
Direct labor price variance		10,200	U
Direct labor (34,000 hours)		561,000
Underapplied overhead (total)		18,100	U

There are no materials inventories.

Required:

a-1. Complete the standard cost sheet for a game console given below. a-2. Prepare a variance analysis for direct materials and direct labor. b. Assume that all production overhead is fixed and that the $18,100 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts?