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10 Check my won Case 10-17 Working Backwards from Variance Data [L010-1, LO10-2, LO10-3] Vitex, Inc. manufactures a popular consumer product and it has provided the following data excerpts from its standard cost system: Standard Quantity or Hours Standard Cost (1) x (2) Price per per per nputs or Rate Direct materials 2.40 pounds 17.00 pound 40.80 15.50 1.00 hours 9.50 hour 9.50 $65.80 ok Direct labor Variable manufacturing overhead Total standard cost per unit 1.00 hours 15.50 hour nces Total Variances Reported Quantity standard Price or Costor Rate Efficien $816,000 $14,500F $34,000 U $310,000 4,200 U 15,500 u Direct materials Direct labor Variable manufacturing overhead $190,000 s 4,400 F v Applied to Work in Process during the period. The company's manufacturing overhead cost is applied to production on the basis of direct labor-hours. All of the materials purchased during the period were used in production. Work in process inventories are insignificant and.can be ignored