ACME Company makes one product and has budget information for the following five months as follows: Variable manufacturing overhead is $0.80 per direct labour hour Each unit produced requires 1.2 direct labour hours Fixed manufacturing overhead costs per year include the following: salaries of $74,400; insurance of $8,400 (paid in advance in February), and depreciation of $5,760. ACME Company makes one product and has budget information for the following five months as follows: Variable manufacturing overhead is $0.80 per direct labour hour Each unit produced requires 1.2 direct labour hours Fixed manufacturing overhead costs per year include the following: salaries of $74,400; insurance of $8,400 (paid in advance in February), and depreciation of $5,760