The Royale Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours (DLHS). The company recorded the following data relating to manufacturing overhead for September: Number of 1.6 DLHS; Denominator activity units completed. 31.200 units; Standard direct labor-hours per unit. 54,000 DLHS: Actual fixed overhead costs incurred. $51,300; Quantity variance $3,468 Unfavorable: Fixed portion of the predetermined overhead rate amount of applied fixed overhead cost in the company's overhead budget for September was: $0.85 per DLH. The $45,900 B) $47,703 $49,920 $54,768 Last saved 3:13:50 PM