Rate Per Hour Hours Per Unit Songsu Company is struggling to control costs. We are hired as consultants to determine why the company's actual costs exceed budgeted costs. The Tableau Dashboard is provided for our analysis. 8 Direct Materials Standard Actual $7 Direct Labor Standard Actual 2 4 lbs $6 6 lbs 15 10 5 $17 2.5 hrs $14 2 hrs 0 0 Pounds Per Unit Price Per Pounds Per Pound Price Per Unit Pound Hours Per Unit Price Per Hour Hours Per Unit Price Per Hour Overhead - Standard Costs $20 $15 $10 $5 $0 8 hrs 6 hrs 4 hrs 2 hrs O hrs Fixed Overhead Variable Overhead Overhead - Actual Costs Variable Overhead Actual Units Manufactured $169,000 Fixed Overhead