Landram Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials Direct labor Variable overhead 2.0 kilos 1.5 hours 1.5 hours $7.00 per kilo $15.00 per hour $3.00 per hour In March the company produced 4,500 units using 10,210 kilos of the direct material and 2,190 direct labor- hours.