8-43 Overhead variances, ethics. Hartmann Company uses standard costing. The company has two manufacturing plants, one in Georgia and the other in Alabama. For the Georgia plant, Hartmann has budgeted annual output of 2,000,000 units. Standard labor-hours per unit are 0.50, and the variable overhead rate for the Georgia plant is $3.30 per direct labor-hour. Fixed overhead for the Georgia plant is budgeted at $2,400,000 for the year