Trico Company set the following standard unit costs for its single product.

The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 53,000 units per quarter. The following flexible budget information is available.

During the current quarter, the company operated at 90% of capacity and produced 47,700 units of product; actual direct labor totaled 185,800 hours. Units produced were assigned the following standard costs.

Actual costs incurred during the current quarter follow.

Direct materials (30 Ibs. e $4.90 per Ib.) Direct labor (4 hrs. e $16 per hr.) Factory overhead-variable (4 hrs. e $6 per hr.) Factory overhead-fixed (4 hrs. $10 per hr.) $147.00 64.00 24.00 40.00 $275.00 tal standard cost