See Clear Company manufactures clear plastic CD cases. It applies variable overhead based on the number of machine hours used. Information regarding See Clear's overhead for the month of December follows:

$\backslash$table$[[,$Standard Quantity,Standard Rate,Standard Unit$],[$Variable manufacturing overhead,$0\mathrm{.}2$ machine hours per case,$$0\mathrm{.}80$ per machine hour,$$0\mathrm{.}16$