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(The following information applies to the questions displayed below.) Trico Company set the following standard unit costs for its single product. 24. aa eaa 187 , saa 241,2aa Direct materials (3a lbs. @ $4.90 per 1b.) Direct labor (4 hrs. @ $16 per hr.) Factory overheadvariable (4 hrs. @ $6 per hr.) Factory overheadfixed (4 hrs. @ $10 per hr.) Total standard cost $ 147.aa $ 275.aa The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 67,000 units per quarter The following flexible budget information is available. Operating Levels Production in units Standard direct labor hours Sudgeted overhead Fixed factory overhead Variable factory overhead so, 3aa $2,144, eaa $1, $2,144, eaa 125 53, saa 214,4aa $2,144, eaa , saa During the current quarter, the company operated at 90% of capacity and produced 60,300 units of product; actual direct labor totaled 184,800 hours. Units produced were assigned the following standard costs. Direct materials (I, 809, zaa lbs. @ $4.9a per lb. Direct labor (241, 2043 hrs. @ $16 per hr.) Factory overhead (241,2e hrs. @ $16 per hr.) Total standard cost Actual costs incurred during the current quarter follow. Direct materials (1,413, zaa lbs. @ $7.7a per lb.) Direct labor (184, 8043 hrs. @ $11.10 per hr.) Fixed factory overhead costs Variable factory overhead costs Total actual costs $16, 582, saa Sla, 880, laa 2,051, 28a 1, 732, saa $15,982, 38a