Please use the data in the pictures to answer:

What was the standard cost per lamp for the variable overhead?

Mary correctly completed the material variances for the lamp shades and the overhead variences. Her work is correct however, in reviewing her work the standards were crossed out. The total material price variance for the lamp shades purchased: 720.00 Favorable The variable overhead efficiency variance: 185.22 Unfavorable The variable OH spending variance: 163.80 Favorable The fixed OH volume (denominator) variance: 120.12 Unfavorable The fixed OH spending variance: 726.61 FavorableSpecial order lamps are manufactured in division S. Because of the precise nature of the process a standard cost system has been developed. The following standards are used for the special orders: Standards Figurines $ 9.500000 per lamp Electrical Sets 1.300000 per lamp Lamp Shade per lamp Direct Labor 2.400000 per lamp (4 lamps/hr.) Variable Overhead per lamp (4 lamps/hr.) ** Fixed Overhead per lamp Total ** Fixed overhead is based on expected production of ##### customized lamps each month. To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries are made to the Job Order System at actual cost (overhead is applied based on actual labor hours) while entries are made to the accounting system at standard. Variance analysis is used to analyze the differences. Job Order Costing Section On January 1, 20x2, Division S began Job 1101 for the Client, THE BIG CHILDREN STORE. The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,075 figurines @ $9.35 per figurine. 6-Jan Purchased 4,275 sets of electical components @ $1.25 per set. 7-Jan Purchased 4,000 lamp shades @ $6.35 per set. 8-Jan 4,075 figurines were requisitioned. 9-Jan 4,250 sets of electrical components were requisitioned. 17-Jan Payroll of 560 Direct Labor Hours @ $9.80 per hour. 28-Jan 3,994 lamp shades were requisitioned 30-Jan Payroll of 610 Direct Labor Hours @ $10.05 per hour. 30-Jan 3,994 lamps were completed and shipped. All materials requisitioned were used or scrapped. Month End Overhead Information Actual Variable Overhead $ 1,099.80 Actual Fixed Overhead $ 39,373.45