Q 10.40: Plaza, Inc.'s first quarter budget reflects that direct materials are budgeted at $315,000 and direct labor is budgeted at $630,000. At the end of the first quarter, the total unfavorable difference between budgeted costs and actual costs is $5,950. If actual direct materials costs were $316,750, actual direct labor was $636,650, and actual overhead was $732,550. What was the amount budgeted for overhead during the first quarter? A $735,000 B $738,500 C $718,200 D $730,100