Required information [The following information applies to the questions displayed below.] Sedona Company set the following standard costs for one unit of its product for this year. Direct material (15 pounds @ $3.40 per pound) $ 51.00 Direct labor (10 hours @ $9.70 per DLH) 97.00 Variable overhead (10 hours @ $4.90 per DLH) 49.00 Fixed overhead (10 hours @ $2.00 per DLH) 20.00 Standard cost per unit $ 217.00 The $6.90 ($4.90 + $2.00) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 41,300 units, which is 70% of the factory's capacity of 59,000 units per month. The following monthly flexible budget information is available. Operating Levels (% of capacity) Flexible Budget 65% 70% 75% Budgeted production (units) 38, 350 41, 300 44, 250 Budgeted direct labor (standard hours) 383, 500 413, 000 442,500 Budgeted overhead Variable overhead $ 1, 879, 150 $ 2,023, 700 $ 2, 168, 250 Fixed overhead 826, 000 826, 000 826, 000 Total overhead $ 2, 705, 150 $ 2,849, 700 $ 2, 994, 250 During the current month, the company operated at 65% of capacity, direct labor of 365,000 hours were used, and the following actual overhead costs were incurred, Actual variable overhead $ 1, 816, 000 Actual fixed overhead 899, 050 Actual total overhead $ 2, 715, 050