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Bowie Sporting Goods manufactures sleeping bags. The manufacturing standards per sleeping bag, based on 5:000 sleeping bags per month, are as follows: Direct material of 6:00 yards at $5.25 per yard Direct labor of 2:00 hours at $17:00 per hour Overhead applied per sleeping bag at $18:00: I, the company actually produced :200 sleeping bags using of material at a cost of S5 $5.70 per vardit The labor used was 11.500 e rate of $1 2:50 per hour, the actual overhead spending was nance and round t earest whole dollar. Enter yorable variance as d