The company manufactures a single product in which variable manufacturing overhead is assigned on

the basis of direct labor hours in which the company uses a standard cost system and has established the

following standards for one unit of product:

The direct materials for each had the standard quantity (each) of 3.0 pounds, standard price (each) of \$3.80 per pound and the standard cost (each) of \$11.40. The direct labor for each had the standard quantity (each) of 0.75 hours at the standard rate of \$12.00 per hour  and the standard cost of \$9.00. The Variable manufacturing overhead had standard quantity of 0.75 hours, standard price of \$10.00 per hour  and standard cost of \$7.50. The company provided the following information: Number of units produced is 12,500; Direct labor hours incurred is 10,200; Pounds of direct materials purchased is 42,000; Pounds of direct materials used in production is 38,200; Cost of direct materials purchased is \$157,920; Direct labor cost is \$119,850 and Variable overhead cost is \$98,940.

What is the AQ, SQ, AP, SP, AH, AR, SR, and SH?

AQ= actual quantity, SQ= standard quantity, AP= actual price, SP= standard price, AH = actual hour, AR= actual rate, SR= standard rate and SH=Standard Hour.