material prrice variance, controllable overhead variance, and overhead volume variance are not right. cannot enter negative numbers

The Hayes Chemical Company produces a chemical used in dry cleaning. Its accounting system uses standard costs. The standards per 0.60-gallon can of chemical call for 1.30 gallons of material and 1.60 hours of labor. (1.30 gallons of material are needed to produce a 0.60-gallon can of product due to evaporation.) The standard cost per gallon of material is $7. The standard cost per hour for labor is $10. Overhead is applied at the rate of $7.25 per can. Expected production is 19,100 cans with fixed overhead per year of $23,875 and variable overhead of $6 per unit (a 0.60-gallon can). During 2021,24,600 cans were produced; 32,000 gallons of material were purchased at a cost of $250,880, 27.500 gallons of material were used in production. The cost of direct labor incurred in 2021 was $332,264 based on an average actual wage rate of $8.73 per hour. Actual overhead for 2021 was $236.500. (a) Your answer is correct. Determine the standard cost per unit. (Round answer to 2 decimal places, eg. 15.25) Standard cost $ 3235 per unit C