The standards to produce one table at Rose Supply are shown below. In the past month, the company produced 2,500 tables and incurred actual costs of $235,000, which included direct materials, $160,000; direct labor, $47,900; and factory overhead, $27,100. Cost Standard Price Standard Quantity per Unit Direct materials $10.32 per sq. yd. 6 sq. yds.

Direct labor $9.00 per hr. 2.15 hrs.

Factory overhead $4.80 per hr. 2.15 hrs.

a. Compute the standard cost per unit.

b. Determine if the cost variance for each manufacturing cost is favorable or unfavorable.