vv $104,000 Additional information for DL: Direct labor cost standard $12.00 per DLHr Direct labor efficiency standard 0.24 DLHr per batch of crayons Actual amount of direct labor hours 10,400 DLHr Actual cost of direct labor $145,600 Additional information for OH: Variable OH cost standard $3.00 per DLHrFixed OH standard overhead allocation rate $2.00 per DLHr Variable OH efficiency standard 0.24 DLHr per batch of crayons Actual amount of direct labor hours 10,400 DLHr Actual cost of variable OH $30,160 Compute direct material cost (price) variance 1 9,750 U 2 9,750 F 3 4,470 U 4,470 F Fixed Overhead 23920 -1080 25000 Total 303680 480 303200 Additional information for DM: Direct materials cost standard $1.75 per pound of paraffin Direct materials efficiency standard 1.05 pound of paraffin per batch of crayons Actual amount of paraffin used 65,000 pounds Actual cost of paraffin used $104.000