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

Trico Company set the following standard unit costs for its single product Direct materials (30 lbs @ $3.30 per lb.) Direct labor (S hrs @ S7.S0 per hr.) Factory overheadvariable (S hr. @ $6.30 per hr.) Factory overheadfixed (S hrs @ $8.00 per hr.) Total standard cost s 11400 37 so 28 so 40 00 $218 00 The predetermined overhead rate is based on a planned operating volume of 80% of the productive capacity of 87,000 units per quarter The following flexible budget information is available. Operating Levels Production in units Standard direct labor hours Eudgeted overhead Fixed factory overhead Variable factory overhead 39.900 199,600 228,000 81.300 2SE,soo During the current quarter, the company operated at 70% of capacity and produced 39,900 units of product; actual direct labor totaled 196,600 hours. units produced were assigned the following standard costs: Direct materials (1, 197,000 lbs. @ S380 per lb) Direct labor (199,800 hrs. @ S7 per hr) Factory overhead (199:SOD hrs @ $1330 per Inn) Total standard cost