Bonita Company has gathered the following information: Variable manufacturing overhead costs $12,240 Fixed manufacturing overhead costs $9,270 Normal production level in labour hours 9,000 Standard labour hours 9.500 During the year, 3,230 units were produce. 10,600 hours were worked, and the actual manufacturing overhead was $20,200. Actual fixed overhead totalled $9.290. Bonita applies overhead based on direct labour hours.