Data Set for E11-28A through E11-32A Country Designs is a manufacturer of large flower pots for urban settings. The company has these standards: Direct materials (resin ) .13 pounds per pot at a cost of $4.00 per pound Direct labor ..4.0 hours at a cost of $17.00 per hour Standard variable manufacturing overhead rate$7.00 per direct labor hour Budgeted fixed manufacturing overhead. $50,000 $10.00 per direct labor hour (DLH) Country Designs allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the pro- duction of 1,300 flower pots: Direct materials... Purchased 18,510 pounds at a cost of $4.50 per pound; used 17,810 pounds to produce 1,300 pots Direct laborWorked 4.5 hours per flower pot (5,850 total DLH) at a cost of $16.00 per hour Actual variable manufacturing overhead.$7.20 per direct labor hour for total 1cturing overhed of $42,120 $49,500 Actual fixed manufacturing overhead Standard fixed manufacturing overhead allocated based on actual production.... $52,000