... L-04 L-07 P-13 P-19 P-21 F-33 P -1 00 I-09 Total $ 81.30 100 .00 40.50 67.00 66.00 41 .10 8.50 82.60 $104 .80 1,400.00 100 .00 The quantity material variance by item is as follows: L-04 L-07 P-13 P-19 ... 3,200 5,600 320 320 480 80 1,200 $14,400 Minutes L-04 L-07 P-13 P-19 P-21 F-33 P -1 00 I-09 Total standard direct material cost Price Rate Total Cost 4,000 3,200 7,200 1,600 2,000 $0.40 0.30 0.35 ... 2,450.00 828.00 593.60 $ 6,817.60 L-04 L-07 P-13 P-19 P-21 F-33 P -1 00 I-09 Total actual direct material cost Overhead Variable Fixed Total actual overhead cost *300 hours ϭ (4,000 ϩ 3,200 ϩ 7,200...