-The Penguin 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				5,000
Budgeted variable overhead costs				$20,000
Budgeted direct labor hours				500
At the end of the year, actual data is:
Production Volume in units				4,500
Actual variable overhead costs				$22,000
Actual direct labor hours				520
1. What is the variable overhead standard cost per DIRECT LABOR HOUR?
2. What is the variable overhead actual cost per direct labor hour?