Standard Quantity Direct materials (clay) 1.90 lbs. Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Unit Cost $ 3.80 Standard Price (Rate) $2.00 per lb. Direct labor 1.90 hrs. $15.00 per hr. 28.50 Variable manufacturing overhead (based on direct labor hours) 1.90 hrs. $1.20 per hr. 2.28 Fixed manufacturing overhead ($520,000.00 + 200,000.00 units) 2.60 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 205,000 378,200 $ 794,220 250,000 $ $5,875,000 450,000 $ 510,000