6 The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the t (DLHS). The company recorded the following data relating to manufacturing overhead for September: Number o 31,200 units: Standard direct labor-hours per unit 16 DL Denominatur 54,000 DLHS: Actual fixed overhead costs incurred. $51.300 Quantity vacan $3,468 Unfavorable; Fixed portion of the predetermined overhead rate applied fixed overhead cost in the company's overhead budget for September was $45,900 $54,768 $49,920 $47,703 out the amount of