Summer 20 Company uses standard costs. Their standards specify .5 direct labor hours per unit of product. Variable overhead is allocated based on direct labor hours.

Beginning of the year, static budget standards:

Budgeted production volume in units 6,000

Budgeted variable overhead costs $20,000

Budgeted direct labor hours 600

At the end of the year, actual data is:

Production Volume in units 4,100

Actual variable overhead costs $16,000

Actual direct labor hours 505

1. What is the variable overhead standard cost per direct labor hour?

2. What is the variable overhead actual cost per direct labor hour?