Blaze Corp. applies overhead on the basis of direct labor hours. For the month of March, the company planned production of 10,000 units (80% of its production capacity of 12,500 units) and prepared the following budget Operating Levels Overhead Budget Production in units Standard direct laborhours Budgeted overhead 80% 10,000 30,000 Variable overhead costs Indirect materials Indirect labor Power Maintenance Total variable costs $ 16,200 16,600 10,000 8,200 51,000 Fixed overheadcosts Rent of factory building Depreciation-Machinery Taxes and insurance Supervisory salaries Total fixed costs 15,000 25,000 2,600 23,400 66,000 $117,000 Total overhead costs