Sedona Company set the following standard costs for one unit of its product for this year Direct material (30 pounds @ $2.20 per pound) Direct labor (20 hours @ $4.20 per DLH) Variable overhead (20 hours @ $2.20 per DLH) Fixed overhead (20 hours @ $1.10 per DLH) Standard cost per unit $ 66.00 84.00 44.00 22.00 $ 216.00 The $3.30 ($2.20 +$110) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 40,800 units, which is 60% of the factory's capacity of 68,000 units per month. The following monthly flexible budget information is available. Operating Levels (% of capacity) Flexible Budget Budgeted production (units) Budgeted direct labor (standard hours) Budgeted overhead Variable overhead Fixed overhead Total overhead 55% 37,400 748,000 $ 1,645,600 897,600 $ 2,543,200 60% 40,800 816,000 $ 1,795,200 897,600 $ 2,692,800 65% 44,200 884,000 $ 1,944,800 897,600 $ 2,842,400 During the current month, the company operated at 55% of capacity, direct labor of 728,000 hours were used, and the following actual overhead costs were incurred. Actual variable overhead Actual fixed overhead Actual total overhead $ 1,625,000 924,300 $ 2,549,300