The following standard costs were developed for one of the John Miller Company's products: STANDARD COST CARD PER UNIT Materials: 10 pounds x $8 per pound Direct labor: 3 hours x $32 per hour Variable manufacturing overhead: $20 per hour Fixed manufacturing overhead: SX per hour $80.00 96.00 Total standard cost per unit The following information is available regarding the company s operations for the period. Units produced: Materials purchased and used: Direct labor: 15,000 153,000 pounds $7.50 per pound 47,000 hours@$34 per hour Manufacturing overhead incurred: $912,000 $2,700,000 Variable Fixed Bud eianiufacturing overhead for the period is s2,700,000, and expected capacity for the period is 45,00 direct labor hours. The normal capacity is 15,000 units. Required: a. Calculate the standard fixed manufacturing overhcad rate. b. Complete the standard cost card per unit for the product. c. Calculate the direct materials price variance. d. Calculate the direct labor efficiency (time) variance. e Calculate the overhead controllable variance