Fabric Plant: Budgeted overhead: $1,200,000 (50% fixed) Practical volume (direct labor hours): 120,000 hours Actual overhead: $1,150,000 (50% fixed) Actual hours worked (for each fabric type, department, and in total): Weaving and Coloring and Grade Pattern Bolting Total Fabric FB60 20,000 12,000 32,000 Fabric FB70 28,000 14,000 42,000 Fabric FB80 26,000 18,000 44,000 Total 74,000 44,000 118,000 Departmental data on Fabric FB70 (actual costs and actual outcomes): Weaving and Pattern Coloring and Bolting Beginning inventories Units* 20,000 400 Costs: Transferred in $0 $100,000 Materials $80,000 $8,000 Labor $18,000 $6,600 Overhead Current production: $22,000 $9,000 Units started 80,000 ? Units transferred out 80,000 3,200 Costs: Transferred in $0 ? Materials $320,000 $82,000 Labor Overhead Percentage completion: Beginning inventory $208,000 $99,400 ? ? 30% Ending inventory 40% 40% 50% *Units are measured in yards for the Weaving and Pattern Department and in bolts for the Coloring and Bolting Department. Note: With the exception of the cardboard bolt rods, materials