Actual level of production 8 units Planned level of production 10 units Budgeted cost formula direct material $ 3 per unit direct labor 5 per unit varable overhead 6 per unit fixed overhead 27 equipment cost 9 + 4 per unit Actual direct material direct labor variable overhead fixed overhead equipment 5 29 36 52 31 43 Actual level of production 8 units Planned level of production 10 units Budgeted cost formula direct material $ 3 per unit direct labor 5 per unit varable overhead 6 per unit fixed overhead 27 equipment cost 9 + 4 per unit Actual direct material direct labor variable overhead fixed overhead equipment 5 29 36 52 31 43 Actual level of production 8 units Planned level of production 10 units Budgeted cost formula direct material $ 3 per unit direct labor 5 per unit varable overhead 6 per unit fixed overhead 27 equipment cost 9 + 4 per unit Actual direct material direct labor variable overhead fixed overhead equipment 5 29 36 52 31 43 Actual level of production 8 units Planned level of production 10 units Budgeted cost formula direct material $ 3 per unit direct labor 5 per unit varable overhead 6 per unit fixed overhead 27 equipment cost 9 + 4 per unit Actual direct material direct labor variable overhead fixed overhead equipment 5 29 36 52 31 43