PLEASE DOUBLE CHECK ANSWERS! I posted this question already but parts of the answer were WRONG. Please double check accuracy!! Thanks!!

Problem 10A-10 Comprehensive Standard Cost Variances LO10-1, LO10-2, LO10-3, LO10-4] "Wonderful! Not only did our salespeople do a good job in meeting the sales budget this year, but our production people did a good job in controlling costs as well," said Kim Clark, president of Martell Company. "Our $12,250 overall manufacturing cost variance is only 3% of the $1,536,000 standard cost of products made during the year. That's well within the 3% parameter set by management for acceptable variances. It looks like everyone will be in line for a bonus this year." The company produces and sells a single product. The standard cost card for the product follows: Standard Cost Card per Unit Direct materials, 4.00 feet at $3.50 per foot 14.00 Direct labor, 1.5 direct labor-hours at $12 per direct labor-hour 18.00 Variable overhead, 1.5 direct labor-hours at $2.00 per direct labor-hour 3.00 Fixed overhead, 1.5 direct labor-hours at $6.00 per direct labor-hour 9.00 Standard cost per unit 44.00 The following additional information is available for the year just completed a. The company manufactured 20,000 units of product during the year. b. A total of 78,000 feet of material was purchased during the year at a cost of $3.75 per foot. All of this material was used to manufacture the 20,000 units. There were no beginning or ending inventories for the year. c. The company worked 32,500 direct labor-hours during the year at a direct labor cost of $11.80 per hour. d. Overhead is applied to products on the basis of standard direct labor-hours. Data relating to manufacturing overhead costs follow