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2. 10.000 points Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows Standard Standard Price Standard Unit (Rate) Quantity Cost Direct materials (clay) 1.7 lbs S 1.80 per lb. 3.06 17.00 Direct labor 1.7 hrs 10 per hr. Variable manufacturing overhead (based on 1.7 hrs 1.1 per hr. 1.87 direct labor hours) Fixed manufacturing overhead ($392,000 2.80 140,000 units) Barley Hopp had the following a results last year: 145,000 Number of units produced and sold Number of pounds of clay used 258,200 Cost of clay 438,940 190,000 Number of labor hours worked Direct labor cost $2,508,000 280,000 Variable overhead cost Fixed overhead cost 410,000