Standard Costs and Va Data Set for E11-28A through E11-32A Country Designs is a manufacturer of large flower pots for urban settings. The comp has these standards: 13 pounds per pot at a cost of $4.00 Direct materials (resin) per pound ..4.0 hours at a cost of $17.00 per hour Direct labor... Standard variable manufacturing overhead rate .$7.00 per direct labor hour Budgeted fixed manufacturing overhead.... $50,000 $10.00 per direct labor hour (DLH) ..$ Country Designs allocated fixed manufacturing overhead to production based on standared direct labor hours. Last month, the company reported the following actual results for the pro- duction of 1,300 flower pots: Direct materials. Purchased 18,510 pounds at a cost of Direct laborWorked 4.5 hours per flower pot (5,850 Actual variable manufacturing overhad.$7.20 per direct labor hour for total Actual fixed manufacturing overhead..$49,500 $4.50 per pound; used 17,810 pounds to produce 1,300 pots total DLH) at a cost of $16.00 per hour actual variable manufacturing overhead of $42,120 Standard fixed manufacturing overhead allocated based on actual production $52,000