Overhead is applied based on labour hours. The average activity per month is 9750 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows Units produced 3.150 $44,850 Direct materials used (6,500 kg) Direct labour (9.500 hours) 116,375 Variable overhead 28.500 Fixed overhead 20.000 Total costs $209,725 There was no beginning or ending work in process inventory Progress Delta Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit: $15.00 per unit Direct materials (2 kg at $750 per kilogram) Direct labour (3 hours at $12 per hour) $36.00 per unit Budgeted overhead for the month of April (based on expected activity of 9.000 direct labour hours) is as follows Variable overhead $29.250 Fixed overhead 19,500 Total overhead $48,750 Overhead is applied based on labour hours. The average activity per month is 9.750 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows: NI 2 Oly Overhead is applied based on labour hours. The average activity per month is 9750 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows Units produced 3.150 $44,850 Direct materials used (6,500 kg) Direct labour (9.500 hours) 116,375 Variable overhead 28.500 Fixed overhead 20.000 Total costs $209,725 There was no beginning or ending work in process inventory Progress Delta Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit: $15.00 per unit Direct materials (2 kg at $750 per kilogram) Direct labour (3 hours at $12 per hour) $36.00 per unit Budgeted overhead for the month of April (based on expected activity of 9.000 direct labour hours) is as follows Variable overhead $29.250 Fixed overhead 19,500 Total overhead $48,750 Overhead is applied based on labour hours. The average activity per month is 9.750 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows: NI 2 Oly