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Standard cost information: Standard Quantity / Unit Standard Price Standard Cost / Unit Direct Material Direct Labor 5 Variable Overhead 3 $0.75 $1.50 $0.35

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Standard cost information: Standard Quantity / Unit Standard Price Standard Cost / Unit Direct Material Direct Labor 5 Variable Overhead 3 $0.75 $1.50 $0.35 $1.75 $1.20 $3.60 Actual cost information: Total Actual Used Total Actual Cost Direct Material 19,500 $19,500 Direct Labor 34,500 $15,750 Variable Overhead 18,000 $22,000

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