PA10. LO 8.4 Prepare a flexible budget for overhead based on the following data: Percent of capacity 90% 100% 110% Direct labor hours Units of output Variable overhead Fixed overhead Total overhead 4,000 1,000 4,000 $ 6,000 $10,000 3,600 900 4,400 1,100 4,400 $6,000 $10,400 $3,600 $6,000 $9,600 Normal capacity 100 % and overhead is applied based on direct labor hours Standard overhead rate $10,000/4,000 $2.50 per direct labor hour Direct materials are $67.50 per unit. Direct labor is $23.50 per hour. Solution 1,100 1,000 900 Units $67.50 per unit Direct material Direct labor Variable overhead Fixed overhead Total