Harris county has developed the following standards for one of its products. Direct labor hours is the driver used to assign overhead costs to products.

Direct materials 10 pounds x $3 per pound

Direct labor 25 hours x $8 per hour

Variable manufacturing overhead 25 hours x $2 per hour

The following activity occurred during the month of June

Materials purchased

125,000 pounds for $325,000

Materials used 110,000 pounds

Units produced 10,000 units

Direct labor $180,000 for 24,000 dh

Actual variable manufacturing overhead $51,000

Actual fixed manufacturing overhead $132,000

Budgeted fixed manufacturing overhead was $138,000 with a fixed manufacturing overhead rate of $8 per hour