Systems allocates manufacturing overhead based on machine hours. Each connector should require

1010

machine hours. According to the static budget,

AccessAccess

expected to incur the following:

	nbsp 400 400 machine hours per month (4040 connectors x 1010 machine hours per connector)
	$ 4 comma 500$4,500 in variable manufacturing overhead costs
	$ 5 comma 325$5,325 in fixed manufacturing overhead costs

During August,

AccessAccess

actually used

1 comma 0001,000

machine hours to make

9292

connectors and spent

$ 5 comma 800$5,800

in variable manufacturing costs and

$ 9 comma 300$9,300

in fixed manufacturing overhead costs.

Access'Access'

standard variable manufacturing overhead allocation rate is