XO-20 is an oil-based product used to remove rust on bolts and nuts that are stuck. Its accounting system uses standard costs. The standards per 0.4-liter can of solution call for 0.68 liters of material and 4 hours of labor. (0.68 liters of material are needed due to evaporation In the production process.) The standard cost per liter of material is $2.6. The standard cost per hour for labor is $12.60. Overhead is applied at the rate of $15.48 per can. Expected production is 8, 300 cans with fixed overhead per year of $39, 093 and variable overhead of $10.77 per unit (a 0.4-liter can). During 2015, 7, 750 cans were produced; 12, 500 liters of material were purchased at a cost of $55, 000; 10, 140 liters of material were used in production. The cost of direct labor incurred in 2015 was $362, 544, based on an average actual wage rate of $10.79 per hour. Actual overhead for 2015 was $127, 000. Determine the standard cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Standard cost $ per unit Calculate material, labor, and overhead variances. (Round answers to 0 decimal places, e.g. 125. Enter all variances as a positive number.) Material Price Variance $ Material Quantity Variance $ Labor Rate Variance $ Labor Efficiency Variance $ Controllable Overhead Variance $ Overhead Volume Variance $