$1.)$ Rose Company uses a flexible budget for manufacturing overhead based on direct labor hours. The following information are from the yearly static overhead budget for the Production Department for $2023.$ It is based on $300,000$ direct labor hours.

$\backslash$table$[[$Variable Costs,Fixed Costs$],[$Indirect labor $($$$1\mathrm{.}2$ per DL hour$),$$$30,000,$Supervision,$$5,000$