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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: 3.00 per yd Direct labor per direct Total standard cos Overhead is applied to production on the basis of direct labor- hours. During March, 570 backpacks were manufactured and sold. Selected information relating to the month's production is given below: For the month's production. The following additional information is available for March's Actual direct labor-hours Standard overhead rate per direct labor-hour Difference between standard and actual cost per02 $2.00 backpack produced during March Required 1 What is the standard cost of a single backpack? What was the actual cost per backpack produced during March? (Round your answers to 2 decimal places.)