6 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 31,200 units; company recorded the following data relating to manufacturing overhead for September: Number of units completed 54,000 DLHS; Actual fixed overhead costs Standard direct labor-hours per unit 1.6 DLHS; Denominator activity 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 O $45,900 O $54,768 $49,920 O $47,703