Neptune Pool Company is involved in a number of competitive bidding situations. The following costs are anticlipated for a project to be bid for Direct materials used Direct labor Allocated variable overhead Allocated fixed cost $ 680,000 2,450,000 570,000 230,000 t capach Which of these costs would be treated differently it Neptune had either excess capacity or no excess capacity? Select one: a. Allocated variable overhead, $570,000 O c. Direct labor, $2,450,000 O d. Allocated fixed cost, $230,000 O e. Direct materials used, $680,000