Calculating amount of factory overhead applied to work in process LO_4,5 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?