Sucher Company uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of machine hours.

The company's condensed flexible budget for manufacturing overhead is given below:

Per

Machine Hours

Machine hour

$30,000\mathrm{.}00$

Variable overhead costs

$3\mathrm{.}00$

Fixed overhead costs

Total overhead costs

$\backslash$table$[[20,000,25,000\mathrm{.}00,30,000\mathrm{.}00$