Middleton Company {Middleton} manufactures and sells car video players. Middleton uses a standard product costing system, and overhead rates are predetermined based on the practical capacity of 250,000 units. The budgeted manufacturing costs for production at 200,000 and 250,000 units as well as the actual manufacturing costs for the production of 240,000 units in March are as follows: Budget Actual Production (units) 200,000 250,000 240,000 Direct materials 5 2,500,000 5 0350.000 55 9,430,000 Direct labour 0,500,000 12,000,000 11,550,000 Supplies 1 .000, 000 1 ,250,000 1,100,000 Maintenance 200,000 200,000 205,000 Power 400,000 500,000 482,000 Supervision 300,000 300,000 353,000 Amortization 800,000 800,000 000,000 Dtl'ler overhead {mixed} Lm 2,525,0m M Total manufacturing costs W W W