Problems (13-16; 16 points each): 13. Manufacturing Cost Variances. a) Make up your own Standard and Actual data for a production run of 82,000 units of a product. Every line of your actual data must be different than your standard data to receive credit. Use the following formats for 82,000 units. Standard data: Cost Type Standard Price/Rate x Standard Quantity - Standard Cost Direct Materials (DM) S?.?? ????? = $?????? Direct Labor (DL) S?.?? x $?????? Factory Overhead (FO) S?.?? X S?????? units Actual data: Cost Type Total Standard Product Cost for 82,000 $??????? Actual Price/Rate x Actual Quantity Actual Cost Direct Materials (DM) S?.?? x Direct Labor (DL) $?.?? x ????? S?????? Factory Overhead (FO) $?.?? x ????? Total Actual Product Cost for 82,000 units b) Calculate your Standard and Actual product cost per unit. c) Calculate your Direct Materials (DM) Price Variance, DM Quantity Variance, and total DM Cost Variance. d) Calculate your Direct Labor (DL) Rate Variance, DL Time Variance, and total DL. Cost Variance. e) Calculate your total Factory Overhead (FO) cost variance.