Problem 10-14 Comprehensive Variance Analysis [LO1, LO2, LO3] Vitalite, Inc., produces a number of products, including a body-wrap kit. Standard variable costs relating to a single kit are given below: Standard Quantity Standard Price Standard or Hours Cost or Rate S5 per yarod Direct materials Direct labor Variable manufacturing o $6 per direct labor-hour Total standard cost per kit $42 During August, 600 kits were manufactured and sold. Selected information relating to the month's production is given below Variable Manufacturing Overhead $1,800 $1,820 Materials Used Direct Labor $9,000 Total standard cost Actual costs incurred Materials price variance Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance $12,500 S 1,225 U For the month's production. The following additional information is available for August's production of kits Actual direct labor-hours Difference between standard and actual cost per kit produced during August 350 S.12 U Required 1. What was the total standard cost of the materials used during August? (Omit the "$" sign in your response.) Standard cost 2. How many yards of material are required at standard per kit? (Do not round intermediate calculations. Round your final answer to 2 decimal places.) Number of yards yards per kit