The Hoatzin Birdhouse Factory Produced the Following Standard Cost Card $\quad$

The Hoatzin Birdhouse Factory produced the following standard cost card. In July, the company had an order for 500 birdhouses (Model: Wren) for Job No. CB32. Manufacturing overhead is based on direct labor hours. The manufacturing overhead cost estimates for the year total $32,400 and total direct labor hours are estimated at 9,000 for the year. Complete the Standard Cost Card and Job Order Cost Sheet. Calculate the total cost variance. $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {STANDARD COST CARD}$

$\text {Item: Model: Wren}$

$\begin{array}{llcc}\underline{ \text { Materials }} & \\ \text { Balsawood (7-- \( 8 " \times 10 \) " sheets at \( \$ 0.92 \) per sheet)} &\$6.44\\ \text { Balsa precut trim (1--3' strip a \( \$ 0.86 \) per strip) } &.86\\ \text { Total materials } &\underline{7.30}\\ \text { Labor } &\\ \text {\( 1 / 3 \) hour \( \$ 15.30 \) } &\\ \text {Manufacturing Overhead } &\underline{5.10}\\ \text {\( 1 / 3 \) hour \$ ? ? ? ? ? } &\underline{?????}\\\\ \text { Total Standard Cost per Unit } &\underline{\$?????}\\ \end{array}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {JOB COST SHEET}$
$\text {Job Order No. CB32}$

$\begin{array}{llcc} \underline{ \text { Materials }} & \\ \text { Balsawood (3510 8" \( \times 10 \) " sheets) } &\$3,194.00\\ \text { Balsa precut trim ( 495 strips) } &\underline{435.00}\\ \text { Total materials } &\underline{3,629.00}\\\\ \text { Labor } &\\ \text { \( 165 \frac{1}{2} \) hours } &\underline{2,317.00}\\ \text { Manufacturing Overhead } &\underline{?????}\\ \text { \( 1651 / 2 \) hours \( \$ ? ? ? ? ? \) } &\\\\ \text { Total manufacturing costs } &\underline{\$?????}\\\end{array}$