ACC-650 TOPIC 4 Assignment Question 10 of 11 -19 Sunland Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Sunland's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget Variable manufacturing overhead $1,722,000 $149,800 Fixed manufacturing overhead $1,205,160 $100,430 Direct labor hours 50,760 4,230 Machine hours 246,000 21,400 During the month of May, Sunland used 4,380 direct labor hours and 21,860 machine hours. The flexible budget for the month allowed 4,240 direct labor hours and 21,080 machine hours. Actual fixed manufacturing overhead incurred was $107,000; va