Calculating amount of factory overhead applied to work in} process The overhead application rate for a company is \(\$ 2.50\) per unit, made up of \(\$ 1.00\) for fixed overhead and \(\$ 1.50\) for variable overhead. Normal capacity is 10,000 units. In one month, there was an unfavorable controllable variance of \(\$ 200\). Actual overhead for the month was \(\$ 27,000\). What was the amount of the budgeted overhead for the actual level of production?