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V Co. produces and sells a single product. The standard cost breakdown per unit of product follows: Standard Cost Per Unit ofProduct Diregt Materials: 4 feet @ $10.50 per foot $42.00 Direct labagr: 2.4 direct labour-hrs. @ $25 per direct labour-hr. ? Variable Mg 2E; 2.4 direct labourhrs. @ $7.50 per direct labourhr. ? F i M ' 2.4 direct labour-hrs. @ $12.50 per direct labour-hr. ? Standard Cost Per Unit The following additional information is available for the year just completed: 0 V Company manufactured 50,000 units of product during the year. 0 A total of 288,000 feet of material was purchased during the year, at a cost of $6 per foot. All of this material was used to manufacture the 50,000 units. There were no beginning or ending inventories for the year. 0 The company worked 120,500 direct labourhrs. during the year at a direct labour cost of $26 per hour. 0 Overhead is applied to products on the basis of direct labourhours. Data relating to MOH costs follow: Denominator Activity Level (direct labourhrs.) 124,000 Budgeted Fixed MOH Costs $1,550,000 Actual Variable MOH Costs Incurred $850,000 Actual Fixed MOH Costs Incurred $1,580,000 Required: ROUND T 0 2 DECIMAL PLACES - WHERE APPLICABLE. 1) Determine the standard cost per unit. 2) Determine the Direct Materials Price and Efciency Variances for the year. 3) Determine the Direct Labour Rate and Efciency Variances for the year. 4) For MOH determine: a) The Variable MOH Spending and Efciency Variances for the year. b) The Fixed MOH Spending and Production Volume Variances for the year