$[$The following information applies to the questions displayed below.$]$

Stanley manufactures and sells insulated cups and mugs. The static budget was prepared before an unexpected, viral marketing campaign driven by spontaneous endorsements by online influencers. As a result of this campaign, sales, and therefore production sky$-$rocketed. Importantly, during the year, purchasing managers renegotiated some materials costs during the year, HR negotiated a higher wage for workers who were now working in higher pressure conditions, and the organization leased new facilities for production and inventory.

Standard

Units produced & sold $1,000,000$

Sales price $ $30\mathrm{.}00$

Direct materials required

$$ Metal barrel $($interior$)(1)$ $ $3\mathrm{.}00$

$$ External coating $(1)$ $ $2\mathrm{.}00$

$$ Plastic cap $(1)$ $ $0\mathrm{.}50$

$$ Straw $(1)$ $ $0\mathrm{.}05$

Total direct materials required per unit $$5\mathrm{.}55$

Direct labor hours $10,000$

Direct labor rate per hour $ $9\mathrm{.}50$

Variable manufacturing overhead per DL hour $ $1\mathrm{.}50$

Fixed costs $ $75,000$

Actual

units produced & sold $20,000,000$

sales price $$35\mathrm{.}00$

direct materials purchased $($total$)$

$$ Metal barrel $($interior$)(1)$ $ $2\mathrm{.}00$

$$ Plastic cap $(1)$ $ $0\mathrm{.}45$

$$ Straw $(1)$ $ $0\mathrm{.}05$

total direct materials required per unit $$3\mathrm{.}50$

Direct labor hours $200,000$

Direct labor rate per hour $ $10\mathrm{.}50$

Variable manufacturing overhead per DL hour $ $0\mathrm{.}08$

Fixed costs $ $120,000$