J&W Corporation manufactures a new electronic game console. The current standard cost sheet for a game console follows. Direct materials, ? kilograms at $8 per kilogram Direct labor, 0.75 hours at ? per hour Overhead, 0.75 hours at ? per hour $ ? per game ? per game ? per game $39 per game Total costs Assume that the following data appeared in J&W's records at the end of the past month. Actual production Actual sales Materials (112,500 kilograms) Materials price variance Materials efficiency variance Direct labor price variance Direct labor (34,200 hours) Underapplied overhead (total) 48,000 units 45,000 units ? 45,000 U 36,000 U 27,360 U 574,560 18,000 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 $18,000 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts