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 Direct labor, 0.75 hours at ? per hour Overhead, 0.75 hours at ? per hour Total costs $ ? per game ? per game ? per game $ 39 per game Assume that the following data appeared in J&W's records at the end of the past month. 58,000 units 55,000 units Actual production Actual sales Materials (132,000 kilograms) Materials price variance Materials efficiency variance Direct labor price variance Direct labor (41,000 hours) Underapplied overhead (total) 59,000 u 43,800 U 32,800 U 754,400 20,000 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 $20,000 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts? Reg A1 Req A2 Req B Complete the standard cost sheet for a game console given below. (Do not round intermediate calculations. Round your answers to 2 decimal places.) per game Direct materials, Direct labor, 0.75 hours at Overhead, 0.75 hours at Total costs kilograms at $6 per kilogram per hour per hour per game per game per game Prepare a variance analysis for direct materials and direct labor. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Direct materials: Price variance Efficiency variance Direct labor: Price variance Efficiency variance