• Katherine Ltd. has the following budgeted and actual information at year end: Budgeted Actual Production (units) 64,000 65,600 Total variable overhead $185,600 $185,200 Total fixed overhead $288,000 $279,000 Direct labour hours (total) - 85,280 hrs Direct labour hours per unit 0.50 hrs Predetermined plantwide overhead rates are calculated using direct labour hours based on budgeted production.