ChojnowskI Incorporated makes a single product$--$a cooling coll used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor$-$hours allowed for the actual output of the perlod. Data concerning the most recent year appear below:

Budgeted $\text{'}($Planned$)$ Overhead:

Budgeted variable manufacturing overhead

Budgeted fixed manufacturing overhead

Total budgeted manufacturing overheadBudgeted production $($a$)$

$25,000$ units

Standard hours per unit $($b$)$

$1\mathrm{.}70$ labor$-$hours

Budgeted hours $($a$)(b)$

$42,500$ labor$-$hours

Applying Overhead:

Actual production $($a$)$

Standard hours per unit $($b$)$

Standard hours allowed for the actual production $($a$)(b)1\mathrm{.}70$ labor$-$hours$34,000$ labor$-$hours

Actual Overhead and Hours:

Actual variable manufacturing overhead

Actual fixed manufacturing overhead

Total actual manufacturing overhead.

Actual hours

$\backslash$table$[[$$$74,812$