=+months by total labour-hours. Month Labour-hours Overhead costs January 2 500 $55 000 February 2 700 59
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=+months by total labour-hours.
Month Labour-hours Overhead costs January 2 500 $55 000 February 2 700 59 000 March 3 000 60 000 April 4 200 64 000 May 7 500 77 000 June 5 500 71 000 July 6 500 74 000 August 4 500 67 000 September 7 000 75 000 October 4 500 68 000 November 3 100 62 000 December 6 500 73 000 Total 57 500 $805 000
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