Percent of capacity 90% 100% 110% Direct labor hours 3,600 4,000 4,400 Units of output 900 1,000 1,100 Variable overhead $3,960 $4,400 $4,840 Fixed overhead 6,000 6,000 6,000 Total overhead $9,960 $10,400 $10,840 Normal capacity = 100% and overhead is applied based on direct labor hours Standard overhead rate = $10,400/4,000 = $2.60 per direct labor hour Direct materials are $66.00 per unit. Direct labor is $22.50 per hour. Prepare a flexible budget for overhead based on the above data. blank blank Flexible Budget blank 900 1,000 1,100 Direct Material $fill in the blank 1 59,400 $fill in the blank 2 66,000 $fill in the blank 3 72,600 Direct Labor fill in the blank 4 81,000 fill in the blank 5 90,000 fill in the blank 6 99,000 Variable Overhead fill in the blank 7 9,360 fill in the blank 8 10,400 fill in the blank 9 11,440 Fixed Overhead fill in the blank 10 6,000 fill in the blank 11 6,000 fill in the blank 12 6,000 Total $fill in the blank 13 155,760 $fill in the blank 14 172,400 $fill in the blank 15 189,040