If theoretical capacity is 12000 direct labour hours

And average practical capacity is 80% = 9600 direct labour hours.

And budgeted labour hours = 9490

Actual direct labour hours used = 9974

Predetermined overhead rate $113.74679

Budgeted overhead cost is $1079457

Variable $192957

Fixed $886500

Actual over head cost is $1092650

Variable $193150

Fixed $899500

Whats the highlights of idle capcity costs ?

Thank you