Premium Company produces uniforms. The company allocates manufacturing overhead based onthe machine hours each job uses. Premium Company reports the following cost data for the pastyear:

Budget Actual 1 Direct labor hours 7,100 hours 6,500 hours i Machine hours 6,800 hours 5,800 hours i Depreciation on sales staff automobiles $23,500 $23,500 Indirect materials $52,000 $54,500 i Depreciation on trucks used to deliver uniforms to customers $13,500 $11,000 E Depreciation on plant and equipment $64,000 $65,500 i Indirect manufacturing labor $39,500 $41,500 i Customer service hotline $21,500 $23,000 i Plant utilities $900 $ 1,900i ___D_i991_19h91;_99 ______________________________________________________________ S 7_L_QQQ________$_8_5299_Q_