Chapter 10 Profit and Cost Center Performance Evaluation PROBLEM 10.3 for Self-Study Computing variable cost variances (This problem continues the previous problems for self-study.) During the past month, the following events took place at Computer Supply, Inc.: Produced and sold 50,000 laptop computer cases at a sales price of $10 each. (Budgeted sales were 40,000 units at $11.) Standard variable costs per unit (that is, per case) were as follows: Direct Materials: 2 Pounds at $1 per Pound $2.00 Direct Labor: 0.10 Hour at $15 per Hour. 1.50 Variable Manufacturing Overhead: 0.10 Labor Hour at $5 per Hour 0.50 _ Total per Case Actual production costs were as follows: Direct Materials Purchased and Used: 110,000 Pounds at $1.20 $132,000 Direct