actual costs. Variable overhead Fixed overhead Actual labor cost (3,e direct-labor hours) Actual material cost (16,533 pounds purchased and used) Problem 11-49 Complete Analysis of Cost Variances; Review of Chapters 10 and 11 (LO 11-5) Chillco Corporation produces containers of frozen food. During April, Chillco produced 775 cases of food and incurred the following S 6,7ae 46 , 2e 32. ae 12.ae 10, 31, 3se Overhead is budgeted end applied using direct-labor hours in e standard costing system. Standard cost end annual budget information are as follows: Standard Costs per Case Direct (3 hours at 515 per tour) Oilect material (213 pounds at SI .83 per pound) Variable overhead (3 direct-labor hours at 52.40 per Fixed overhead (3 direct-labor hours at $4 per hour) 545. ae hour) Total Annual Variable overhead Fixed overhead Planned activity for year Budget Information S 72,ae S12,ae 30 , direct -labor S96.2e hours