Sedona Company set the following standard costs for one unit of its product for 2017 Direct material (30 Ibs. $2.20 per Ib.) 66.80 44.09 $212.00 y variable overhead (28 hrs. $2.28 per hr.) Factory fixed overhead (28 hrs. e si.1e per hr.) cost The S330 ($220 + S11 total overhead rate per direct labor hour is based on an expected operating level equal to 65% of the factorys capacity of 52,000 units per month. The following monthly flexible budget in Budgeted output (units) Budgeted labor (standard hours) 31,200 624,809 33,880 36,480 728,000 $1,372,800 $1,487,200 $1,601,600 43,6743,668 Fixed overhead Total overhead 2,116,480 $2,238,800 $2,345,280e During the current month, the company operated at 60% of capacity, employees worked 591,000 hours, and the following actual overhead costs were incurred. Fixed overhead costs Total overhead costs $1,326,000 798,000 $2,124,000 AH Actual Hours AVR Actual Variable Rate SVR Standard Variable Rate SFR Standard Fixed Rate