Actual Results Grand Display allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,100 flower pots Direct materials Purchased 10,930 pounds at a cost of $3.20 per pound; Used 10,230 pounds to produce 1,100 pots Worked 2.2 hours per flower pot (2,420 total DLH) at a cost of $11.00 per hour $6.50 per direct labor hour for total actual variable manufacturing overhead of $15,730 $18,800 Direct labor Actual variable manufacturing overhead Actual fixed manufacturing overhead Standard fixed manufacturing overhead allocated based on actual production $22,000 Standard Price and Volume Direct materials (resin) 9 pounds per pot at a cost of $3.00 per pound Direct labor 2.0 hours at a cost of $12.00 per hour tandard variable manufacturing overhead rate $6.00 per direct labor hour $19,000 $10.00 per direct labor hour (DLH) Budgeted fixed manufacturing overhead Standard fixed MOH rate