Sedona Company set the following standard costs for one unit of its product for this year. Direct material (30 Ibs. @ $2.00 per Ib.) $ 60.00 Direct labor (20 hrs. @ $4.50 per hr.) 90.00 Variable overhead (20 hrs. @ $2.90 per hr.) 58.00 Fixed overhead (20 hrs. @ $1.20 per hr.) 24.00 Total standard cost $ 232.00 The $4.10 ($2.90 + $1.20) total overhead rate per direct labor hour is based on an expected operating level equal to 65% of the factory's capacity of 63,000 units per month. The following monthly flexible budget information is also available. Operating Levels (% of capacity) Flexible Budget 60% 65% 70% Budgeted output (units) 37,800 40,950 44,100 Budgeted labor (standard hours) 756,000 819,000 882,000 Budgeted overhead (dollars) Variable overhead $ 2,192,400 $ 2,375,100 $ 2,557,800 Fixed overhead 982,800 982,800 982,800 Total overhead $ 3,175,200 $ 3,357,900 $ 3,540,600 During the current month, the company operated at 60% of capacity, employees worked 726,000 hours, and the following actual overhead costs were incurred. Variable overhead costs $ 2,120,000 Fixed overhead costs 1,065,000 Total overhead costs $ 3,185,000

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