Majer Corporation makes a product with the following standard costs. Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.6 ounces 0.9 hours 0.9 hours Standard Price or Rate $2.00 per ounce $ 17.00 per hour $2.00 per hour The company reported the following results concerning this product in February Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate Actual variable overhead rate, The company annlins variahle nuetheart on the basis 4,500 units 5,400 units 30,600 ounces 2,120 hours 34,500 ounces $107.10 per ounce $ 97.60 per hour $6.20 per hour Standard Cost Per Unit $ 13.201 $ 15.30 $ 1.80