AnnualBudget	MayBudget
Variablemanufacturingoverhead	$2,202,000	$223,000
Fixedmanufacturingoverhead	$1,200,240	$100,020
Directlaborhours	50,640	4,220
Machinehours	220,200	22,300

Sheffield company manufactures deep sea fishing rods which it distributes internationally through a chain of wholesalers.the following data are take from the budget prepared at the beginning of the year by Sheffield's controller. The company applies overhead on the basis of machine hours. DuringthemonthofMay,Sheffieldused4,430directlaborhoursand21,870machinehours.Actual fixed manufacturing overhead incurred was $105,600; variable manufacturing overhead incurred was $216,400.