The standards for one case of liquid weed killer are as follows:

Direct materials	7.00 pound @ $9.00 per pound
Direct labor	4.30 hour @ $19.20 per hour
Variable overhead (based on machine hours)	1.40 hour @ $6.60 per hour

During the week ended May 6, the following activity took place:

5,054 machine hours were worked.

26,866 pound of raw material were purchased for inventory at a total cost of $246,630.

3,800 cases of finished product were produced.

26,463 pound of raw material were used.

15,981 labor hours were worked at an average rate of $19.5 per hour.

$32,194 actual variable overhead costs were incurred.