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Jasper Company makes a. single product. Its standard costs per unit are as follows:
Direct materials, 2 pounds @$4.50 S9 Direct labour, 3 hours @$5 15 Overhead $10 per direct labour-hour (DLII)* 30 Standard cost per unit S54
*Based on normal capacity of 50,000 units. $7 per DLH is variable.
At the beginning of 2019, there were no inventories. During 2019, the following events occurred: 1. Direct labour was 5790,750 for 151,000 DLH worked. 2. Variable overhead incurred was $1,046,000. 3. Fixed overhead was $490,000. 4. Jasper produced 48,000 units. There were no unfinished goods or work in process (WIP) at the end of 20X6.

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