Data Table Direct materials (resin) 8 pounds per pot at a cost of $3.00 per pound Direct labor 2.0 hours at a cost of $16.00 per hour Standard variable manufacturing $7.00 per direct labor hour overhead rate $22,000 Budgeted fixed manufacturing overhead. $10.00 per direct labor hour (DLH) Standard fixed MOH rate Print Done XI Grand Display 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 1,200 flower Direct materials Purchased 10,640 pounds at a cost of $3.40 per pound: Used 9,840 pounds to produce 1,200 pots Direct labor Worked 2.3 hours per flower pot (2,760 total DLH) at a cost of $15.00 per hour Actual variable manufacturing overhead $7.40 per direct labor hour for total actual variable manufacturing overhead of $20,424 Actual fixed manufacturing overhead $21,500 Standard fixed manufacturing overhead allocated based on actual production $24,000