Standard Price and Volume Direct materials (resin). Direct labor.... Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead... Standard fixed MOH rate... L 11 pounds per pot at a cost of $3.00 per pound .3.0 hours at a cost of $22.00 per hour $3.00 per direct labor hour $43,800 $12.00 per direct labor hour (DLH) amounts in the far Direct labor)