(Click the con fo vimw the infortiasion.) Requirements Volfeest variance Woel efticioncy viruncu I rowcost verance Folf volume warakich Data table Brookman allocates manufacturing overhead to production based on standard direct labor hours. Last month, Brookman reported the following actual results: actual variable overhead, $10,100; actual fixed overhead, $2,780; actual production of 6,900 units at 0.50 direct labor hours per unit. The standard direct labor time is 0.4 direct labor hours per unit ( 1,600 static direct labor hours I 4,000 static units)