ES Problem 24-2A Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2017. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. 2 dy Rate per Direct Labor Hour Variable costs Indirect labor Indirect materials Factory utilities Factory repairs Annual Fixed Costs Depreciation$44,880 18,000 17,880 0.43 Supervision 0.30 Insurance 0.20 Rent 28,680 The master overhead budget was prepared on the expectation that 482,900 direct labor hours will be worked during the year. In June, 44,800 direct labor hours were worked. At that level of activity, actual costs were as shown below