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Direct materials Direct labor Overhead Units manufactured Standard (6 lbs. @ $8 per lb.) (2 hrs. @ $15 per hr.) (2 hrs. @ $12

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Answer #1

Total cost variance

= Total standard cost - Total actual cost

= (102*7800) - [(47,300*8.10)+(15,300*15.50)+192,900]

= 795,600 - 813,180

= 17,580 Unfavorable

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