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