Photos, inc. has a standard cost system in which it applies oh to products based on the standard direct labor hours allowed for the actual output of the period. Data concerning the most recent year appear below. Total budgeted fixed oh costs for the year is $250,000 actual fixed oh cost for the year is $265,000 budgeted standard direct labor hours are 40,000 actual direct labor hours are 41,000 standard direct labor hours allowed for actual output are 40,800.