XO-20 is an ol-based product used to remove rust on bolts and nuts that are stuck. Its accounting system uses standard costs. The standards per 0.5-liter can of solution call for 0.62 liters of material and 4 hours of labor. (0.62 liters of material are needed due to evaporation in the production process.) The standard cost per liter of material is $2.4. The standard cost per hour for labor is $12.60. Overhead is applied at the rate of $15.01 per can. Expected production is 8,100 cars with fixed overhead per year of $28,593 and variable overhead of $11.48 per unit (a 0.5-liter can). During 2015, 7,960 cans were produced; 12,300 liters of material were purchased at a cost of $58,179; 10,190 liters of material were used in production. The cost of direct labor incurred in 2015 was $365,940, based on an average actual wage rate of $10.70 per hour. Actual overhead for 2015 was $128,000. Determine the standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Standard cost per unit LINK TO TEXT LINK TO TEKT LINK TO TEXT Calculate material, labor, and overhead variances. (Round answers to o decimal places, eg. 125. Enter all variances as a positive number.) Material Price Variance Feverebie Material Quantity Variance Untevorable Nether Untevorable nor Fevorable Labor Rate Variance Labor Efficiency Variance Controliable Overhead Variance Overhead Volume Variance LINK TO TEXY LINK TO TENY LINK TO TEAT