Required information [The following information applies to the questions displayed below.] Manuel Company predicts it will operate at 80% of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is 0.5 DLH per unit. The company reports the following for this period. Flexible Budget at 80% Capacity 50,250 Actual Results 44,400 Production (in units) Overhead Variable overhead Fixed overhead Total overhead $ 276,375 50,250 $ 326,625 $ 308,300