Sedona Company set the following standard costs for one unit of its product for 2015 Direct material (20 lbs. @ $4.10 per lb.) Direct labor (15 hrs. $6.00 per hr.) Factory variable overhead (10 hrs. $3.60 per hr.) Factory fixed overhead (10 hrs. $1.60 per hr.) $ 82.00 90.00 36.00 16.00 Standard cost $ 224.00 The $5.20 (S3.60 $1.60) total overhead rate per direct labor hour is based on an expected operating level equal to 70% of the factory's capacity of 66,000 units per month. The following monthly flexible budget information is also available Operating Levels (% of capacity) 55% 70% Flexible Budget Budgeted output (units) Budgeted labor (standard hours) Budgeted overhead (dollars) 15% 42,900 429,000 46,200 462,000 49,500 495,000 Variable overhead Fixed overhead $1,544,400 739,200 1,663,200 739,200 1,782,000 739,200 Total overhead $ 2,283,600 S 2,402,400 2,521,200 During the current month, the company operated at 65% of capacity, employees worked 410,000 hours and the following actual overhead costs were incurred. (Do not round intermediate calculations. Round "OH costs per hour" to 2 decimal places.) Variable overhead costs Fixed overhead costs 1,501,000 784,200 Total overhead costs 2,285,200