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

Tnco Company set the followlng standard unr costs for Its slngle product. Dlrect meterlals (28 lbs. $3 per lb.) Dlrect labor (6 hrs @ S6 per hr.) Factory overheadvarlable (6 hrs $4 per nn) Factory overheadfixed (6 hrs $5 per hr.) Total standard cost $ 8400 36 oo 2400 30 oo $ 17400 The predetermlned overhead rate Is based on a planned operatlng volume of 60% of the productlve capaclty of 80,000 unlts per quarter. The followlng flexlble budget Informatlon Is avallable_ Operatlng Levels Productlon In unlls Standard dlrect labor hours Budgeted overhead Flxed factory overhead Varlable factory overhead 40,000 240000 960000 48,000 288,000 1.152000 56,000 336,000 Dunng the current quarter. the company operated at 70% of capaclty and produced 56,000 unlts of product; actual dlrect labor totaled 330.000 hours. Unlts produced were asslgned the followlng standard cost. Dlrect meterlals (1.568.000 lbs SS per lb) Dlrect labor (336,000 hr5 SS per hr.) Factory overhead (336.000 hrs Sg per hr.) Total standard cost 3.024000 9.744000