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6 31.200 units: Standard direct labor-hours per unit The Royale Company has a standard cost system in which manufacturing overhead is applied to units of
6 31.200 units: Standard direct labor-hours per unit The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct bes (DLHS). The company recorded the following data relating to manufacturing overhead for September: Number of units completed 1.6 DLH: Denominator activity 54,000 DLHS: Actual fixed overhead costs incurred. $51.300: Quantity variance $3,468 Unfavorable; Fixed portion of the predetermined overhead rate applied fixed overhead cost in the company's overhead budget for September was: 50.85 per 01 The amount of O $45,900 $54,768 $49,920 $47,703
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