Esquire Clothing is a manufacturer of designer suits. The cost of each suit is the sum of three variable costs ( direct material costs, direct manufacturing labor costs, and manufacturing overhead costs) and one fixed- cost category ( manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each suit on the basis of budgeted direct manufacturing labor- hours per suit. For June 2012 each suit is budgeted to take four labor- hours. Budgeted variable manufacturing overhead cost per labor- hour is $ 14 The budgeted number of suits to be manufactured in June 2012 is 1,040. Actual variable manufacturing costs in June 2012 were $ 56400 for 1350 suits started and completed. There was no beginning or ending inventories of suits. Actual direct manufacturing cost in June 2014 were 56400 for 1350 suits started and completed .There were no beginning and completed. There were no beginning and ending inventories of suits . The actual direct manufacturing labor hours is 4700