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The following information is given about the unit standard costs:
Direct materials (2 kg at $ 0.5 per kg) =$1
Direct labor (0.5 h at $ 6 per hour) = $3
Variable production overhead (0.5 h at $ 8 per hour ) =$ 4
During the last year the following transactions occurred:
Raw materials purchased and used (36,700 kg) = $16,882
Direct labor (9,100 h) = $58,240
Variable production overhead = $74,600
Units produced = 18,000
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