Wisner Fabrication prepares its budgets on the basis of standard costs. Variances are analyzed and reported monthly. There are no

materials inventories.

The following information relates to the current period:

Standard costs $($per unit of output$)$

Direct materials, $5$ pounds @ $$12\mathrm{.}00$ per pound $$60$

Direct labor, $1\mathrm{.}5$ hours @ $$30$ per hour $45$

Factory overhead

$\backslash$table$[[$Variable $(30\%$ of material cost$),18],[$tat standard cost per unit,$$123$