Given , budgeted volume ( production and sales) = 17200 units actual volume ( production and sales) = 18600 units actual total variable cost = $ 383160 variable cost variance = $ 9300 (adverse)
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The standard total variable cost for the actual production must have been 383,160 – 9,300 = $373,860.
Given that they actually produced 18,600 units, the standard variable cost per unit must be 373,860 / 18,600 = $20.10.