Data Standard Cost Card Direct materials Direct labor Standard Quantity 30 kilos 2.50 hours Standard Price 4.00 per kilo 14.00 per hour o'aommummpmmAOKngmmismm'Aomooummismmaowmummannoww'w Variable manufacturing overhead 2.50 hours 3.00 per hour Actual results: Actual output 2,000 units Actual variable manufacturing overhead cost 15,390 Actual Quantity Actual price Actual direct materials cost 6,500 kilos 3.80 per kilo Actual direct labor cost 5,400 hours 13.75 per hour Direct Materials Standard Quantity Allowed for the Actual Output, at Standard Price Actual Quantity of Input, at Standard Price Actual Quantity of Input. at Actual Price Direct materials variances: Materials quantity variance Materials price variance Materials total variance Direct Labor Standard Hours Allowed for the Actual Output, at Standard Rate . per hour = Actual Hours of Input, at Standard Rate . per hour= Actual Hours of Input, at Actual Rate . per hour= Direct labor variances: Labor efficiency variance Labor rate variance Labor total variance Variable Manufacturing Overhead Standard Hours Allowed for the Actual Output. at Standard Rate . per hour = Actual Hours of Input, at Standard Rate . per hour= Actual Hours of Input, at Actual Rate . per hour= Variable overhead variances: Variable overhead efficiency variance Variable overhead spending variance Variable overhead total variance