Help Save &Exit Submit 2 James Corp. applies overhead on the basis of direct labor hours. For the month of May, the company planned production of 8,000 units (80% of its capacity of 10,000 units) and prepared the following overhead budget 80% 8,000 22,000 in units Budgeted overhead materials $13.200 22,000 Indirect labor Print Fixed overhead costs 18,000 Total fixed coats Total overhead costa actual overhead costs: Indirect materials Indirect labor 24,500 s,560 18,000 21 of 27