Utilities Maintenance Supplies Indirect labor Depreciation Cost Formula $16200 plus SO 21 per machine-hour $38 JOO plus S2_00 per machine-hour $0.40 per machine-hour $94 i 100 plus Sl _ 10 per machine-hour $68;100 Actual Cost in March $ 22830 s 7800 s 120300 s 64800 During March, the company worked 217000 machine-hours and produced 15,000 units The company had originally planned to work 23,000 machine-hours during March.