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Kegler Company has set the following standard costs per unit for the product it manufactures.

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 10,000 units per month. The following flexible budget information is available.

During May, the company operated at 90% of capacity and produced 9,000 units, incurring the following actual costs.

I am specifically struggling with solving for SVR. Thanks for your help!

Direct materials (15 lbs. @ $4 per lb.) 60.00 Direct labor (3 hrs.@ $15 per hr.) 45.00 per 11.55 hr.) 116.55 Total standard cost