ACME Incorporated makes and sells funnv socks. Overhead costs are applied on the basis direct labour hours. The denominator activitv is 13U,DDU direct labour hours, and the budgi overhead costs for the production equipment and facility are $55. The standard cost card shows the following: - Each unit requires 8 direct labour hours - Firedetermined variable overhead rate is $0.90 per direct labour hour ACME had the following actual operating results: Number of units produced 16,000 Actual direct labour hours 12, Actual variable overhead costs $111,5{l Actual fixed overhead costs $ T8,D{l{l