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BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 1 0 machine hours. According to the static budget, BackFill expected to

BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, BackFill expected to incur the following
500 machine hours per month (50 connectors 10 machine hours per connector)
$7,000 in variable manufacturing overhead costs
$9,560 in fixed manufacturing overhead costs
During August, BackFill actually used 1,000 machine hours to make 80 connectors and spent $5,800 in variable manufacturing costs and $7,800 in fixed manufacturing overhead costs. BackFill's standa variable manufacturing overhead allocation rate is
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