OllivandermanufacturespremiumMagicWands. Thefollowingaresomemanufacturingoverheaddata for Magic Wands for the year ended March 31, 2020.

Manufacturing Actual Flexible Allocated Overhead Results Budget Amount Variable $60,560 $76,800 $76,800 Fixed $350,210 $348,096 $375,897 Budgeted number of wands (output): 892 Planned allocation rate: 3 machine-hours per wand Actual number of machine-hours used: 1,445 hours Static-budget variable manufacturing overhead costs: $71, 120