stantand cost pen enit. level.

variable overhesd costs

Indirect materials

Indirect labor Power.

Naintenance

Total variable overhest corts

fixed averhesd corts

Depreciation$-$Builiding

ecprecistion Machlinery

Faxes and insunance.

Supervisery salsites

fotal fixed ovahard easts

Fetal everticad fouts

The comporify incurred the following actual costs when it operated at $759$ of capocity in Dctober

Bepreciation waichingy

saxes and inzerpace

Matsiater

Problem $21\mathrm{.}3$A $($Algo$)$ Part $4$ Vartance by selecting tavorable, unfayorable or no variancel