Data Set for E11-28A through E11-32A Country Designs is a manufacturer of large flower pots for urban settings. The company has these standards: Direct materials (resin) Direct labor Standard variable manufacturing overhead rate 13 pounds per pot at a cost of $4.00 per pound 4.0 hours at a cost of $17.00 per hour $7.00 per direct labor hour Budgeted fixed manufacturing overhead $50,000 Standard fixed MOH rate $10.00 per direct labor hour (DLH) Country Designs allocated fixed manufacturing overhead to production based on standard direct labor hours. Last month, the company reported the following actual results for the production of 1,300 flower pots: Direct materials Direct labor Actual variable manufacturing overhead Purchased 18,510 pounds at a cost of $4.50 per pound; used 17,810 pounds to produce 1,300 pots Worked 4.5 hours per flower pot (5,850 total DLH) at a cost of $16.00 per hour $7.20 per direct labor hour for total actual variable manufacturing overhead of $42,120 Actual fixed manufacturing overhead $49,500 Standard fixed manufacturing $52,000 overhead allocated based on actual production