Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below: Sales (6,000 pools) Variable expenses: Variable cost of goods sold Variable selling expenses Total variable expenses Contribution margin Fixed expenses: Manufacturing overhead Selling and administrative Total fixed expenses Net operating income (loss) Flexible Budget $ 240,000 Actual $ 240,000 57,900 74,210 18,000 18,000 75,900 92,210 164,100 147,790 66,000 66,000 84,000 84,000 150,000 150,000 $ 14,100 $ (2,210) "Contains direct materials, direct labor, and variable manufacturing overhead. Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to "get things under control." Upon reviewing the plant's income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool: Standard Quantity or Standard Price or Standard Direct materials Direct labor Hours 3.4 pounds 0.3 hours Rate Variable manufacturing overhead 0.2 hours $2.00 per pound $7.50 per hour $3.00 per hour Cost $6.80 2.25 Total standard cost per unit 0.60 $9.65 "Based on machine-hours...