Problem 23-9A Hopkins Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2014, 10,700 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 14,000 direct labor hours. All materials purchased were used Standard (per unit) Actual Direct $440,789 for 97,090 yards ($4.54 per yard) $205,642 for 15,335 hours ($13.41 per hour) $49,200 fixed overhead $37,000 variable 9 yards at $4.70 per yard materials Direct labor Overhead 1.35 hours at $13.00 per hour 1.35 hours at $6.50 per hour (fixed $3.70; variable $2.80)