The following information applies to the questions displayed below.] The following data pertain to the Aquarius Hotel Supply Company for the year just ended. Budgeted sales revenue Budgeted manufacturing overhead Budgeted machine hours (based on practical capacity) Budgeted direct-labor hours (based on practical capacity) Budgeted direct-labor rate per hour Actual manufacturing overhead Actual machine hours Actual direct-labor hours Actual direct-labor rate per hour $205,000 364,000 8,000 20,000 13 338,000 11,000 18,000 16