Standard Price and Volume Standards Direct materials 25.0 yards per awning at $10.00 per yard Direct labor 3.0 hours per awning at $13.00 per hour Variable MOH standard rate $4.00 per direct labor hour Predetermined fixed MOH standard rate $6.00 per direct labor hour Total budgeted fixed MOH cost $29,100 Actual Results Purchased 44,200 yards at a total cost of $411,060 Used 41,500 yards in producing 1,700 awnings Actual direct labor cost of $65,472 for a total of 4,960 hours Actual variable MOH $22,816 Actual fixed MOH $32,100 bre