Hours Per Unit Rate Per Hour N 8 Standard 4 lbs $6 6 lbs Actual $7 0 Pounds Per Unit Price Per Pound Pounds Per Unit Price Per Pound Overhead Standard Costs $20 $15 $10 $5 $0 8 hrs 6 hrs 4 hrs - 2 hrs Ga Ohrs Fixed Overhead Variable Overhead 15 10 10 S 2 hrs Standard $17 Actual 2.5 hrs Hours Per Unit Price Per Hour Hours Per Unit Price Per Hour Overhead - Actual Costs Actual Overhead Variable Overhead: $101,000 0 Clear Keep Only Exclude Selection. Variable Overhead $14