CPA uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for August when CPA made 4,500 units: Standard: DLH per unit Variable overhead per DLH Fixed overhead per DLH Budgeted variable overhead Budgeted fixed overhead Actual: Direct labor hours Variable overhead Fixed overhead 2.50 $1.75 $3.10 $21,875 $38,750 10,000 $26,250 $38,000