The Penguin Company uses standard costs. Their standards specify .5 direct labor hours per unit of product. Variable overhead is allocated based on direct labor hours. Beginning of the year, static budget standards: Budgeted production volume in units 5,000 Budgeted variable overhead costs $20,000 Budgeted direct labor hours 500 At the end of the year, actual data is: Production Volume in units 4,500 Actual variable overhead costs $22,000 Actual direct labor hours 520 1. What is the variable overhead standard cost per DIRECT LABOR HOUR

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: