Presented here are the original overhead budget and the actual costs incurred during April for Piccolo, Inc. Piccolos managers relate overhead to direct labor hours for planning, control, and product costing purposes. The original budget is based on budgeted production of 15,000 units in 5,000 standard direct labor hours. Actual production of 16,200 units required 5,600 actual direct labor hours.

	Original Budget				Actual Costs
Variable overhead		$	21,000			$	23,600
Fixed overhead			32,000				33,200

Required:

a. Calculate the flexed budget allowances for variable and fixed overhead for April. (Do not round intermediate calculations.)

	Flexed Budget
Variable flexed budget
Fixed flexed budget