Budgeted output units ......................................................... 14,000 tables

Budgeted fixed manufacturing overhead ............................ $22,400

Budgeted variable manufacturing overhead ........................ $3.00 per direct labour hour

Budgeted direct labour hours .............................................. 0.2 hours per table

Fixed manufacturing costs incurred ................................... $24,000

Direct labour hours used .................................................... 4,000 hours

Variable manufacturing costs incurred ............................... $11,000

Actual units manufactured ................................................. 15,000 tables

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