Standard Price and Volume Direct materials (resin) Direct labor ..... 12 pounds per pot at a cost of $6.00 per pound 2.0 hours at a cost of $14.00 per hour .... $2.00 per direct labor hour .... $23,200 $7.00 per direct labor hour (DLH) Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead Standard fixed MOH rate .. i Actual Results ..... Grand Display allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,800 flower pots: Purchased 22,920 pounds at a cost of $6.40 per pound; Direct materials used 22,320 pounds to produce 1,800 pots Worked 2.2 hours per flower pot (3,960 total DLH) at a Direct labor cost of $13.00 per hour Actual variable manufacturing $2.50 per direct labor hour for total actual variable overhead manufacturing overhead of $9,900 Actual fixed manufacturing overhead $22,800 Standard fixed manufacturing overhead allocated based on actual production $25,200