Part 3: Is covered in Module 23. I also have support material in the Module 23 Resources in the applicable weekly area. The roofing company manufactures shingles. Standard Cost Sheet per shingle Direct materials Asphalt 1.4 pounds $0.10 per pound Direct labor 0.01 "direct labor hour" $19.00 per hour Variable Manufacturing overhead 0.01 "direct labor hour" $2 per hour Fixed Manufacturing overhead 0.01 "direct labor hour" $10 per hour