The standard cost sheet for Chambers Company, which manufactures one product, follows:

The standard cost sheet for Chambers Company, which manufactures one product, follows: Direct materials, 30 yards at $2.50 per yard Direct labor, 4 hours at $25 per hour Factory overhead applied at 85% of direct labor variable costs $60; fixed costs- $25) Variable selling and administrative Fixed selling and administrative $ 75 100 85 75 51 $ 386 Total unit costs Standards have been computed based on a master budget activity level of 29,900 direct labor-hours per month. Actual activity for the past month was as follows: Materials used Direct labor Total factory overhead 239,000 yards at $2.55 per yard 30,200 hours at $26.20 per hour $690,000 7,400 units