Standard Quantity per unit of input Standard Cost per unit of output Standard costs Direct materials Direct labor Variable overhead Total standard cost per unit 6 per gallon S12 per unit 96 per unit 24 per unit 2 gallons 4 hours 24 per hour 25% ofdrect costs Actual re sults Materials used Actual cost per gallon Output Labor hours worked Actual rate per hour Actual variable overhead 4.200 gallons 5.40 1,900 units 6,400 hours 30 54,000 Favorable variances are positive; Unfavorable variances are negative Actual Input @ Standard Price Actual Price Efficiency Flexible Direct materials Direct labor Variable overhead