31,200 units; The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHS). The company recorded the following data relating to manufacturing overhead for September: Number of units completed 1.6 DLHS: Denominator activity Standard direct labor-hours per unit 54,000 DLHS; Actual fixed overhead costs incurred. $51,300; Quantity variance $3,468 Unfavorable; Fixed portion of the predetermined overhead rate $0.85 per DLH. The amount of applied fixed overhead cost in the company's overhead budget for September was: $45,900 $54,768 $49,920 $47,703