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Highland Company produces a lightweight backpack that is popular with college students. Standard variable costs relating to a single backpack are given below: Standard Quantit or Hours $6.00 per yard Direct materials Direct labor Variable manufacturing overhead $2 per direct labor-hour Total standard cost overhead is applied to production on the basis of direct labor-hours. During March, 730 backpacks were manufactured and sold. Selected information relating to the month's production is given below: Variable Manufacturing overhead Materials Used Direct Labor $17,520 $14,600 Total standard cost allowed $2,336 $15,200 Actual costs incurred $3,119 Materials price variance s 720 U Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance "For the month's production. The following additional information is available for March's production: Actual direct labor-hours 1,280 Standard overhead rate per direct labor-hour $2.00 Difference between standard and actual cost per backpack produced during March $0.10 F