Barbara Company manufactures coats with fur-lined hoods. The following information pertains to the standard costs of manufacturing the hood of one coat:

Direct Material

1 yard at $30 per yard

Direct Labor

2 hours at $10 per hour

Variable Overhead

1/2 hour at $2 per hour

Fixed Overhead

1/2 hour at $3 per hour

Other data:

  1. Coats produced during June—10,000.
  2. 11,000 yards were purchased and used at $29 per yard.
  3. Actual direct labor costs were $209,000 for 19,000 hours worked.
  4. Normal capacity was 5,500 direct labor hours.
  5. Actual variable overhead costs were $9,500.
  6. Actual fixed overhead costs were $16,100.


Compute the following.