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