LO$3,4,5$ E$11-4$A$.$ Materials, Labor, and Varlable Overhead Variances The following semmarined manufacturing data relate to Steffas Corpocation's Apeil operations, daring which $2\mathrm{.}000$ firished usits of peodact were pooduced. Normal monthly capacity is $1,100$ direct labor hours.

$\backslash$table$[[,$Standard Unit Costs,Total Actual Costs$],[$Dineot materias:,,$],[$Stardatd $(2$ b e $5980$ p