15 Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.4 ounces 0.9 hours 0.9 hours Standard Standard Price or Cost Per Rate Unit $ 6.00 per ounce $38.40 $10.00 per hour $ 9.00 $ 5.00 per hour $ 4.50 8 000834 Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 3,200 units 2,600 units 19,000 ounces 21,300 ounces 5,500 hours $41,700 $ 13,200 $ 3,600 Compute materials quantity variance, where the company applies variable overhead on the basis of direct labor- hours