Data Table Standard Cost Information Quantity Cost Direct Materials Direct Labor Variable Manufacturing Overhead 2 parts $ 0.16 per part 9.00 per hour 0.02 hours 10.00 per hour 0.02 hours Fixed Manufacturing Overhead ($32,640 for static budget volume of 96,000 units and 1,920 hours, or $17 per hour) Actual Cost Information Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead (209,000 parts $ 0.21 per part) $ 43,890 (1,620 hours $ 9.10 per hour) 14,742 11,000 25,000 Print Done