Crystal Glassware Company has the following standards and flexible-budget data Standard variable-overhead rate standard quantity of direct labor Budgeted fixed overhead Budgeted output 22 per direct-labor hour 2.0 hours per unit of output $500,000 35,000 units Actual results for April are as follows: 17,000 units Actual output Actual variable overhead Actual fixed overhead Actual direct labor $1,193,400 $ 391,000 51,000 hours