Kerplunk uses Job$-$Order costing with direct labor hours as the cost driver.

Budget:

$22,043$ Direct labor hours

$$13\mathrm{.}94$ Hourly cost for direct labor

$$425,506$ Total overhead cost

Actuals:

$16,168$ Direct labor hours

$$10\mathrm{.}67$ Hourly cost for direct labor

$$344,895$ Total overhead cost

Data for the Hurley job:

$86$ units in job

$$2,772$ Direct material cost

$$1,657$ Direct labor cost

$163$ Direct labor hours consumed