Standard Cost Card
Direct materials, 2.0 meters at $16 per meter	$32.00
Direct labor, 1.0 hours at $15 per hour	$15.00
Variable overhead, 1.0 hours at $9 per hour	$9.00

	Total Standard	Quantity or Efficiency	Price or Rate
	Cost	Variance	Variance
Direct Materials	$608,000	$32,000 U	$11,600 F
Direct Labor	$285,000	$15,000 U	$4,000 U
Variable overhead	$171,000	unknown	$4,000 F

Required

2. How many meters of direct materials were purchased and used in production? (40,000 Meters)

3. What was the actual cost per meter of material? ($15.71 per meter)

4. How many actual direct labor-hours were worked during the period? (20,000 hours)

5. What was the actual rate per direct-labor hour? ( $15.20 per hour)

6. How many actual variable manufacturing overhead cost was incurred during the period? ($176,000)

I have the answers, I am confused on how to calculate for the SQ, SP, AQ, AP, SH, SR, AH, AR Please help in details

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