Swifty Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $12 per difect labor hour ($18.00+1.50). It was computed from a master manufacturing overhead budget based on normal production of 8,850 direct labor hours (5,900 units) for the month, The master budget showed total variable costs of $66,375($7.50 per hout) and total fixed owerhead costs of $39,825 (\$4.50 per houe). Actual Costs for October in producing 4,700 units were as follows