Lindt company standard and actual costs per unit for the most recent period, during which 30,000 units were actually produced, are given below:

Raw Materials:

Standard usage and price - 2 feet per unit at $7.45 per foot

Actual usage - 32,000 feet

Purchased - 32,000 feet at $7.55 per foot

Direct Labor:

Standard hours and rate - 1.4 hours per unit at $12.00 per hour

Actual total direct labor - $687,300

Actual hours used - 43,500 hours

Variable overhead:

Standard application rate - $2.25 per direct labor hour

Actual variable overhead - $108,000

Fixed overhead:

Budgeted - $210,000

Actual - $211,800

Standard application rate - $6.00 per direct labor hour Favorable and Unfavorable for A-H

A. Material Price Variance

B. Material price quantity

C.Direct labor rate variance.

d. Direct labor efficiency variance

e. Variable overhead controllable (spending) variance f. Variable overhead volume (efficiency) variance. g. Fixed overhead budget (controllable) variance

h. Fixed overhead volume (uncontrollable) variance.

I. What is the total standard cost per unit?

j. What is the total actual cost per unit?