Bonita Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2020. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Variable costs Rate per Direct Labor Hour Annual Fixed Costs Indirect labor $0.43 Supervision $45,120 Indirect materials 0.52 Depreciation 18,000 Factory utilities 0.33 Insurance 17,640 Factory repairs 0.21 Rent 27,720 The master overhead budget was prepared on the expectation that 480,800 direct labor hours will be worked during the year. In June, 46.500 direct labor hours were worked. At that level of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.47, indirect materials $0.50, factory utilities $0.37, and factory repairs $0.25. Fixed: same as budgeted.