Sedona Company set the following standard costs for one unit of its product for 2013.

Direct material (20 Ibs. @ $2.60 per Ib.)		$	52.00
Direct labor (10 hrs. @ $8.00 per hr.)			80.00
Factory variable overhead (10 hrs. @ $4.40 per hr.)			44.00
Factory fixed overhead (10 hrs. @ $2.00 per hr.)			20.00
Standard cost		$	196.00

The $6.40 ($4.40 + $2.00) total overhead rate per direct labor hour is based on an expected operating level equal to 75% of the factory's capacity of 54,000 units per month. The following monthly flexible budget information is also available.

		Operating Levels (% of capacity)
			70%				75%				80%
Budgeted output (units)			37,800				40,500				43,200
Budgeted labor (standard hours)			378,000				405,000				432,000
Budgeted overhead (dollars)
Variable overhead		$	1,663,200			$	1,782,000			$	1,900,800
Fixed overhead			810,000				810,000				810,000
Total overhead		$	2,473,200			$	2,592,000			$	2,710,800

During the current month, the company operated at 70% of capacity, employees worked 365,000 hours, and the following actual overhead costs were incurred.

Variable overhead costs		$	1,625,000
Fixed overhead costs			854,000
Total overhead costs		$	2,479,000