Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate $ 19 per direct-labor hour Standard quantity of direct labor 2.5 hours per unit of output Budgeted fixed overhead $ 470,000 Budgeted output 33,500 units Actual results for April are as follows: Actual output 17,400 units Actual variable overhead $ 1,027,170 Actual fixed overhead $ 376,000 Actual direct labor 50,850 hours

Crystal Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate	$	19	per direct-labor hour
Standard quantity of direct labor		2.5	hours per unit of output
Budgeted fixed overhead	$	470,000
Budgeted output		33,500	units

Actual results for April are as follows:

Actual output		17,400	units
Actual variable overhead	$	1,027,170
Actual fixed overhead	$	376,000
Actual direct labor		50,850	hours