Aloha Foods processes bags of organic frozen fruits sold at specialty grocery stores.

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Requirement $1.$ How much variable overhead would have been allocated to production? How much fixed overhead would have been allocated to production?

The variable overhead allocated to production is

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The company allocates manufacturing overhead based on direct labor hours. Aloha has budgeted fixed manufacturing overhead for the year to be $$626,000.$ The predetermined fixed manufacturing overhead rate is $$16\mathrm{.}20$ per direct labor hour, while the standard variable manufacturing overhead rate is $$0\mathrm{.}70$ per direct labor hour. The direct labor standard for each case is one $-$ quarter $(0\mathrm{.}25)$ of an hour.

The company actually processed $158,000$ cases of frozen organic fruits during the year and incurred $$682,460$ of manufacturing overhead. Of this amount, $$636,000$ was fixed. The company also incurred a total of $40,400$ direct labor hours.