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Problem 11-5 The Hayes Chemical Company produces a chemical used in dry cleaning. Its accounting system uses standard costs. The standards per 0.60-gallon can of chemical call for 1.10 gallons of material and 1.40 hours of labor. (1.10 gal product due to evaporation. The standard cost per gallon of material is $6.00. The standard cost per hour for labor is $9.00. Overhead is applied at the rate of $8.10 per can. Expected production is 18,500 cans with fixed overhead per year of $38,850 and variable overhead of $6.00 per unit (a 0.60-gallon can). During 2018, 22,300 cans were produced; 35,500 gallons of material were purchased at a cost of $255,245; 28,600 gallons of material were used in production. The cost of direct labor incurred in 2018 was $257,754 based on an average actual wage rate of $7.98 per hour. Actual overhead for 2018 was $216,700. Determine the standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Standard costs per unit LINK TO TEXT LINK TO TEXT Calculate material, labor, and overhead variances. (Round intermediate calculations to 2 decimal places, e.g. 14.37 and final answers to O decimal places, e.g. 125. Enter all variances as a positive number.) Material Price Variance Material Quantity Variance Labor Rate Variance Labor Efficiency Variance Controllable Overhead Variance Overhead Volume Variance $ Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT LINK TO TEXT