Carol ellen is the cost accountant for cc candy manufacturers. for the current year, carol expects to incur a total of $768,420 in manufacturing overhead costs and $465,710 in direct labor costs. cc candy’s variable overhead rate has been 80% of direct labor cost, and that rate is not expected to change. the standard direct labor cost per pound of candy is $5.60. what is cc candy’s standard fixed overhead cost per pound of candy?