Score Name Section Problem (10 points). Celesta Manufacturing produces industrial plastics used in a variety of products. During the month of April, the company produced and sold 21,000 sheets of plastic and accumulated the following cost information DIRECT MATERIALS Standards Per Unit 3 pounds of material at $1.22 per pound 67,200 pounds of material at $1.18 per pound Actual Cost For Production DIRECT LABOR Standards Per Unit 0.1 hours at $7.00 per hour 2,200 hours at a total cost of $15,180 Actual Cost For Production MANUFACTURING OVERHEAD Standards Per Unit: Variable $12.00 per direct labor hour S 32,000 budgeted for normal capacity of 2,000 hours Fixed Actual Cost For Production: Variable s 29,600 Fixed S 29,740