Suzanne Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categorieslong dashdirect materials and direct manufacturing laborlong dashand one indirect cost pool, manufacturing overhead costs. It provides the following information for AprilApril 2020 Actual direct materials used $30,000 Actual direct manufacturing labor costs paid in cash $57,000 Indirect materials used $2,000 Supervision and engineering salaries paid in cash $55,000 Plant utilities and repairs paid in cash $11,000 Plant depreciation $18,000 Actual direct manufacturing labor-hours 3,000 Cost of individual jobs completed and transferred to finished goods $140,000 Cost of goods sold $155,000. The following information is also available for 2020:Budgeted manufacturing overhead costs $928,000 Budgeted direct manufacturing labor-hours 29,000 hours