Ques tions 56 through 61 employ the following data set: 56 The Nickel Plate Road, Inc.'s standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows: Standard Costs Direct Materials Direct Labor 2,500 kilograms @ $8.00 7,500 hours @ $12.00 Actual Costs Direct Materials Direct Labor Factory Overhead (100% capacity-10,000 hours): 2,600 kilograms @ 8.75 7,400 hours @ $11.40 Variable costs $2.00 per hour Total variable cost, $18,000 Fixed cost @ $.80 per hour Total fixed cost, $8,000