The standard cost of product 5252 includes 1.90 hours of direct labor at $12.00 per hour. The predetermined overhead rate is $22.00 per direct labor hour. During July, the company incurred 4,000 hours of direct labor at an average rate of $12.30 per hour and $80,700 of manufacturing overhead costs. It produced 2,000 units.

The standard cost of product 3252 includes 1.30 hours of direct sts12.00 per hour The predetermined owerhesd rate is $22.00 per direct labor hour Durinp Jul the compamr ircumed 4,000 ho of direct labor at an average rate of $12.20 per hour and $80,700 of manufacturimp overhesd 2,000 teeth e, and quantity Total unbar qu tity variance s teeth Total overhead variance s