PT. XYZ has a fixed level of activity factory overhead is estimated at $ 150,000 and variable factory overhead is estimated at $ 250,000. Whereas the normal operating capacity is 100,000 engine hours per month and is the level used to calculate the specified factory overhead loading tariff. During May actual production takes 105,000 machine hours and actual factory overhead is $ 411,000. Asked: a. Determine fixed costs and factory overhead costs than predetermined b. Is the factory overhead in that month too high or too low? Why ? Is there a difference in the burden on the profit from the company? Tell.