Problem 10-2A (Part Level Submission) Zelmer Company manufactures tablecloths. Sales have grown rapidly over the past 2 years. As a result, the president has installed a budgetary control system for 2017. The following data were used in developing the master manufacturing overhead budget for the Ironing Department, which is based on an activity index of direct labor hours. Rate per Direct Labor Hour Variable costs Annual Fixed Costs $0.43 Supervision Indirect labor Indirect materials Factory utilities Factory repairs 0.52 Depreciation 0.30 Insurance 0.20 Rent $44,880 18,000 17,880 28,680 The master overhead budget was prepared on the expectation that 482.900 direct labor hours will be worked dunn the year. n June 44 800 direct labor hours were or e At that eve of activity, actual costs were as shown below. Variable-per direct labor hour: indirect labor $0.45, indirect materials $0.50, factory utilities S0.33, and factory repairs $0.24 Fixed: same as budgeted