Required information 13,000 Total fixed costs Total factory overhead Standard direct labor hours (1.5 hrs, per unit) Predetermined overhead rate per standard direct labor hour ,000 57.800 600 hrs. 3,000 99.000 750 hrs. 3,000 $10.500 937.5 hrs. Variable Overhead Rates $4,800 / 600 hrs $8 per hou Knowledge Check 01 A Min Company operates at 80% capacity. At this level, they produce 1000 units, fixed costs are $15.000 and 10.000 direct labor hours Fixed cost per direct labor hour at 80% capacity is