Chang Inc. has developed the following unit costs for the production of one of its products, based on a normal activity of 11,000 units per month:

What is the total amount of overhead included in the overhead budget for a month in which production is expected to be 12,000 units?

Direct material.. Direct labor..... Variable overhead.. Fixed overhead... 3.00 pounds @ $13 = $39.00 ..2.50 hours @ $16 = $40.00 130% of direct labor cost 140% of direct labor cost