Lamp Light Limited $($LLL$)$ manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL$\text{'}$s standard cost card follows:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity$]],\backslash$table$[[$Standard$],[$Rate$]],\backslash$table$[[$Standard$],[$Unit Cost$]]],[\backslash$table$[[$Variable manufacturing$],[$overhead$]],0\mathrm{.}6,$$$0\mathrm{.}80,$$$0\mathrm{.}48$