1 Chapter 09: Applying Excel 2 3 Data 4 Exhibit 9-9: Standard Cost Card 5 Inputs Standard Quantity Standard Price 6 Direct materials 3.0 pounds $ 4.00 per pound 7 Direct labor 0.50 hours $ 22.00 per hour B Variable manufacturing overhead 0.50 hours $ 6.00 per hour 9 10 Actual results: 11 Actual output 2,200 units 12 Actual variable manufacturing overhead cost $ 7,347.00 13 Actual Quantity Actual price 14 Actual direct materials cost 6,775 pounds $ 4.10 per pound 15 Actual direct labor cost 1,185 hours $ 21.80 per hour