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[The following information applies to the questions displayed below.] BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $16 per kg and 0.25 direct labor hours at $22 per hour. Overhead is assigned at the rate of $32 per direct labor hour.

QS 21-5 Standard cost card LO P2

What amounts would appear on a standard cost card for BatCo? (Round your final answers to 2 decimal places.)

	Qty per Unit			Cost per Input	Std. Cost per Unit
Direct materials
Direct labor
Overhead

Assume the actual cost to manufacture one metal bat is $35.50. Compute the cost variance and classify it as favorable, unfavorable or no variance.

	Qty per Unit			Cost per Input	Total
Direct materials
Direct labor
Overhead