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Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual labor hours Actual machine hours $1,185,000 75,000 25,000 1,130,100 75,100

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Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual labor hours Actual machine hours $1,185,000 75,000 25,000 1,130,100 75,100 23,500 $48.09 per machine hour. $15.30 per machine hour. $15.05 per machine hour. $15.78 per machine hour. $47.40 per machine hour.

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