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James motor manufacturing applies fixed manufacturing overhead based on direct labor hours, at a rate of $10 per hour. Each door frame requires 2 hours
James motor manufacturing applies fixed manufacturing overhead based on direct labor hours, at a rate of $10 per hour. Each door frame requires 2 hours of direct labor hours. The budgeted number of doors was 1,000 and the actual number of doors producted was 980. The actual number of direct labor hours was 1,850. The actual fixed cost was $21,000. The fixed manufacturing overhead amount applied to work in process under normal costing is ..... and under standard costing is ... .
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