Lido Company's standard and actual costsfor the most recent period, are given below:

Lido uses the following manufacturing standards Per Unit:

*Direct Material: 2metres @$1.56 per metre

*Direct Labour : 1.25Hours @ $16.00per hour

*MOH:Variable: 1.25Hours @ $3.45 per DLH

-Fixed: 1.25 Hrs @$10.00 based on capacity to produce 1,000 units

During the most recent period Lido provided the following details:

Produced 950 Units

Raw Material:

- 2,500 metres of material were purchased at $1.45 per metre, and 2,000 metres were used

Direct Labour:

- 1,420 hours oflabour wereassigned to produce 950 units. Direct labour actual hourly rate was $16.65

Actual Variable Manufacturing Overhead - MOH:

- $3.70 per labour hour.Direct Labour Hours- DLH asthe COST DRIVER foroverheadapplication.

Actual Fixed Overhead amounted to $11,500 for theperiod