Cooper Corporation produces decorator wall coverings. Budgeted production is 250,000 square feet per month, and the standard direct labor requirement to make this amount is 5,000 hours. All overhead is allocated based on direct labor hours. The following information is available: Budgeted Actual Amounts Results Production in units 250,000 348,000 Total labor hours 5,000 6,000 Total variable overhead $8,000 $9,000 Total fixed overhead A $4,000 $4,800 Total overhead $12,000 $13,800 (iii). Manufacturing overhead charged to work-in-process for the month was