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The following information was taken from the annual manufacturing overhead cost budget of Center Company. Variable manufacturing overhead costs $68,500 Fixed manufacturing overhead costs $41,800

The following information was taken from the annual manufacturing overhead cost budget of Center Company. Variable manufacturing overhead costs $68,500 Fixed manufacturing overhead costs $41,800 Normal production level in labor hours 23,000 Normal production level in units 5,750 Standard labor hours per unit 4 During the year, 5,200 units were produced, 18,800 hours were worked, and the actual manufacturing overhead was $113,500. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Center's volume overhead variance is

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