Nicole Clothing manufacture embroidered jackets has reported the following standards for direct material und Grect labor for the year Standard Many perunt square foot Standard cost efoot $3.00 Standard Oliy per unit 2 hours peut Standard DL cost per hour 39 50 Achos production was 14 000 jackets, with 33.600 total square foot sed at an actual cost of 30 Total dator hours incurred w720 conto.464 Cheb hew DA 521600 OD 5.100 c2100 015164