QUESTION 39 Yellow Mountain Manufacturing factors practical capacity as a denominator to calculate budgeted fixed overhead. Theoretical capacity is 15,000 units per year with practical capacity of 12,000 units per year. Budgeted fixed overhead costs were $620,000 and actual overhead costs were $660,000 with actual output of 11,000 units. Which of the following statements is true? The budgeted cost of supplying the capacity was $41.33 per unit. The budgeted cost per unit of supplying the capacity was $56.36. The actual cost of supplying capacity was $51.67 per unit. The budgeted cost of supplying the capacity was $51.67 per unit