Standard materials cost per unit of product is $0\mathrm{.}5$ pounds at $$8\mathrm{.}40$ per pound and standard direct labor is $1\mathrm{.}5$ hours at $$14$ per hour the total actual material costs represents $4800$ pounds purchase at $$8\mathrm{.}70$ per pound total actual labor cost represents $14,100$ hours at $$13\mathrm{.}60$ per hour. According ti standards, variable overhead rate is applied at $$1\mathrm{.}60$ per direct labor.