The following information is available for the Danske Company:

Denominator hours for May 22 , Actual hours worked during May 19,600 Standard hours allowed for May 14, 800 $66, Flexible budget fixed overhead cost $70,400 Actual fixed overhead costs for May Danske Company had total underapplied overhead of $22,000. Additional information is as follows: Variable Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours Fixed Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $56, 45, $44 , eeo 34, eeo