The Hayes Chemical Company produces a chemical used in dry cleaning. Its accounting system uses standard costs. The standards per 0.40 -gallon can of chemical call for 1.10 gallons of material and 1.40 hours of labor. ( 1.10 gallons of material are needed to produce a 0.40 -gallon can of product due to evaporation.) The standard cost per gallon of material is $6. The standard cost per hour for labor is $9. Overhead is applied at the rate of $7.34 per can. Expected production is 19,300 cans with fixed overhead per year of $45,162 and variable overhead of $5 per unit (a 0.40 -gallon can). During 2021, 24,200 cans were produced; 34,700 gallons of material were purchased at a cost of $267,884;31,400 gallons of material were used in production. The cost of direct labor incurred in 2021 was $281,820 based on an average actual wage rate of $8.25 per hour. Actual overhead for 2021 was $227,800. (a) Determine the standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Calculate material, labor, and overhead variances. (Round intermediate calculations to 2 decimal places, e.g. 14.37 and final answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.)